Detail Inovasi Perguruan Tinggi


Tema: Pengelolaan Persediaan
Judul: Peranan Pengendalian Intern Persediaan Barang Dagangan Dalam Menunjang Efektivitas Pengelolaan Persediaan
Perguruan Tinggi: Sekolah Tinggi Ilmu Ekonomi Kesatuan
Jenis/sdm: dosen/9904013822#0317057401

Tahun: 2013

Business competition of retail that is growing rapidly is in line with the progress of technology
and the increase of standard of living of the society followed by the increase of needs. It requires
every company running in the field of retail to be perceptive to consumers’ needs. A way to keep
competitive is by providing all of consumers’ needs, so it needs supplies. Merchandise stock is an
important resource for the suvival of commerce companies because in addition to asset having high
value compared with other existing assets in the balance sheet, it’s due to the main resource of the
company comes from yield of selling. The supplies of commerce company generally consists of
various goods in relatively large amount. Various merchandise stock is one of retail business
characteristics.
The purpose of this study is to determine how far the internal control of merchadise supplies has
a role in supporting effectiveness of supplies management. The author conducted this research at
PT Ramayana Lestari Sentosa Tbk. – Bogor Branch, located in Bogor Trade Mall Building, Jl.
Ir. H. Juanda No. 58, Bogor 16123. PT Ramayana Lestari Sentosa Tbk. – Bogor Branch is one of
national companies engaged in retail business sector.The result of the research concerning internal
control of merchandise and supplies management at PT Ramayana Lestari Sentosa Tbk. – Bogor
Branch has been good enough, because the company has implemented internal control elements
adequately and has applied supplies management requirements effectively. Nevertheless, concurrent
responsibilities of fuctions still exist in internal control, namely receipt and storage functions were
carried out by storage function. PT Ramayana Lestari Sentosa Tbk. – Bogor Branch should
appoint special personnel to handle merchandise supplies receipt.
The role of internal control on merchandise supplies is crucial in managing supplies. The better
internal control carried out the better supplies management will be as well. Therefore, supplies
management at PT Ramayana Lestari Sentosa Tbk. – Bogor Branch must be maintained well
and it must be more effective in internal control on merchandise supplies, with the result that
supplies management will be better and more efficient.
Keywords:internal control; merchandise supplies management