Peran Pengendalian Internal dalam Optimalisasi Pengelolaan Persediaan pada Perusahaan Distribusi dan Perdagangan
-
Hendra Sutarto Septiawan
*
Universitas Pembangunan Nasional Veteran Jawa Timur, Jawa Timur,
Indonesia
- Vicky Vendy Universitas Pembangunan Nasional Veteran Jawa Timur, Jawa Timur, Indonesia
Abstract
This study aims to analyze the role of internal control systems in optimizing merchandise inventory management within distribution and trading companies in Surabaya. Adopting a qualitative approach with a case study method, data was collected through interviews, observations, and documentation. The findings indicate that the implementation of an internal control system, based on the COSO framework, is well-established, along with the utilization of systems and procedures related to the inventory accounting system. The organizational structure is clearly defined, with duties and authorities aligned with Standard Operating Procedures (SOPs), ensuring effective inventory oversight. The company employs two inventory management methods: FIFO for consumer products and FEFO for pharmaceutical and medical device products. Both methods effectively manage expiry risks and maintain stable product supply. The company utilizes DTMS technology and manual recording for inventory tracking, automatically managing company transaction data. Regular supervision by external bodies such as BPOM, BPK, SPI, and KAP helps prevent fraud risks within the company. While the internal control system operates effectively, employee negligence remains a factor influencing company operations.
References
Anisa, P. R., Afif, M. N., & Melani, M. M. (2023). Analisis Penerapan Sistem Pengendalian Internal Atas Persediaan Barang Dagang pada PT. Indomarco Prismatama Cabang Bogor 1. INNOVATIVE: Journal Of Social Science Research Volume, 3, 1596–1605.
Assyakurrohim, D., Ikhram, D., Sirodj, R. A., & Afgani, M. W. (2022). Metode Studi Kasus dalam Penelitian Kualitatif. Jurnal Pendidikan Sains Dan Komputer, 3(01), 1–9. https://doi.org/10.47709/jpsk.v3i01.1951
Committee of Sponsoring Organizations of the Treadway Commission and Internal. (2013). COSO Internal Control - Integrated Framework (2013). In Kpmg (pp. 1–8).
Eldianson, R., & Prafitri, A. J. (2023). Analisis Sistem Pengendalian Internal Persediaan Obat Dan Pakan CV. selaras Inti Prima. Jurnal Gici Jurnal Keuangan Dan Bisnis, 14(1), 31–43. https://doi.org/10.58890/jkb.v14i1.18
Firdausi, S., & Apriliyanto, D. (2023). Analisis Sistem Informasi Akuntansi Persediaan Barang Pada Zamrud Jaya Motor. Bridging Journal of Islamic Digital Economics and Management, 1(1), 66–74.
Hakim, R. J., & Pasanda, E. (2023). Analisis Sistem Pengendalian Internal Atas Persediaan Spare Part. Jurnal Akuntansi Dan Keuangan Kontemporer (JAKK), 6(1). https://doi.org/10.30596/jakk.v6i2.17456
Indonesia, I. A. (2024). Buletin implementasi (Vol. 4, pp. 1–14).
Mendrofa, S. A. P., Buulolo, N. A., Waruwu, M. H., & Zebua, S. (2024). Analisis Pengendalian Internal Persediaan Barang Dagang Untuk Meminimalisasi Risiko Kerusakan Barang di Caritas Market Kota Gunungsitoli. Ilmu Ekonomi Manajemen Dan Akuntansi, 5(1), 160–168. https://doi.org/10.37012/ileka.v5i1.2146
Miles, mathew B., Huberman, A. M., & Saljana, J. (2014). Qualitative Data Analysis A Methods Sourcebook (H. Salmon (ed.); 3rd ed.). SAGE Pulications Ltd.
Mulyadi. (2016). Sistem Akuntansi (E. S. Suharsi (ed.); 4th ed.). Salemba Empat.
Najiyah, R., Eriswanto, E., & Kartini, T. (2020). Analisis Sistem Pengendalian Internal Atas Persediaan Obat (Studi Kasus di Puskesmas Bojonggenteng Kabupaten Sukabumi). Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi, 9(2). https://doi.org/10.35906/je001.v9i2.574
Nugroho, A. L., & Hapsari, N. (2023). Implementasi Sistem Pengendalian Intern Pada Persediaan Barang Dagang di Koperasi Mitra Sejahtera Cikarang Bekasi. Innovative: Journal Of Social Science Research, 3(4), 4630–4642.
Poltak, H., & Widjaja, R. R. (2024). Pendekatan Metode Studi Kasus dalam Riset Kualitatif. Journal of Local Architecture and Civil Engineering, 2(2), 50–58. https://doi.org/10.59810/localengineering
Pratiwi, A. I., Isharijadi, I., & Styaningrum, F. (2021). Analisis Sistem Pengendalian Internal Dalam Pengelolaan Persediaan Barang Dagang. Jurnal Ekobis : Ekonomi Bisnis & Manajemen, 11(2), 302–313. https://doi.org/10.37932/j.e.v11i2.397
Putri, A. A., Nugroho, G. W., & Sudarma, A. (2021). Analisis Pengendalian Internal atas Persediaan Barang Dagang pada PT. TDM Sukabumi. Competitive Jurnal Akuntansi Dan Keuangan, 5(1), 156–165.
Rahman, K. G. (2020). Sistem Pengendalian Internal Dan Peran Audit Internal Terhadap Pencegahan Kecurangan. Bongaya Journal for Research in Accounting, 3(1), 20–27. https://doi.org/10.37888/bjra.v3i1.207
Subianto, & Anggraini, F. (2020). Analisis Sistem Akuntansi Persediaan Bahan Baku Pada PT Bumi Mekar Tani Kecamatan Nibung. Inventory: Jurnal Akuntansi, 6(1), 13. https://doi.org/10.32767/jas.v6i1.891
Sudiarto, E., Kurniawan, D., & Djuharni, D. (2021). Penerapan Sistem Pengendalian Internal Atas Persediaan Obat-Obatan Pada Uptd Puskesmas Puncu. Jurnal Pajak Dan Keuangan Negara (PKN), 3(1), 112–118. https://doi.org/10.31092/jpkn.v3i1.1275
Susanti, S., Mustika, I., Auliya Ramadhany3, A., & Ferdila, F. (2023). Sistem Pengendalian Internal Pada Pengelolaan Persediaan Di Cv Ryaas Vision. Measurement Jurnal Akuntansi, 17(1), 103–109. https://doi.org/10.33373/mja.v17i1.5386
Ulfa, M., & Zahro, F. F. (2023). Evaluasi Sistem Pengendalian Internal Terhadap Persediaan Bahan Baku Pada UD. Padi Sejati Banyuwangi. Jurnal Ekonomi Dan Bisnis Islam (JEBI), 3(2), 163–172. https://doi.org/10.56013/jebi.v3i2.2152
Wibowo, S. E., Rusmawati, Z., & Surahman, D. (2023). Analisi Sistem Pengendalian Internal Persediaan Barang Dagang Pada CV. Kurnia Perkasa Surabaya. Sustainable Jurnal Akuntansi, 4(1), 55–62. https://doi.org/10.30651/stb.v4i1.22415
Yansi, Y., Fellisiana, F., Toding, A., & Mongan, F. F. A. (2023). Analisis Sistem Pengendalian Internal Atas Persediaan Spare Part Pada Pt United Tractors Tbk Cabang Makassar. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 1903–1914. https://doi.org/10.31955/mea.v7i2.2959
Yustian, N. D. I., & Vendy, V. (2023). Analisis Sistem Akuntansi atas Proses Tagihan Material Pada PT Waskita Karya (Persero) Tbk - Proyek Jalan Tol Paspro Seksi 4. Seminar Nasional Akuntansi Dan Call for Paper (SENAPAN), 3(1), 207–219. https://doi.org/10.33005/senapan.v3i1.302
Copyright (c) 2025 Hendra Sutarto Septiawan, Vicky Vendy
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
