Analysis of Internal Control Systems for Inventory of Raw Materials: A Study at PT. Industri Kapal Indonesia

Abstract

The variable in this study is the internal control of marine plate raw material supplies. The subjects in this research were informants related to the internal control system for the supply of marine plate raw materials. The focus of this research is the implementation of an internal control system for the supply of marine plate raw materials, which is an asset of great value in the company, namely PT Industri Kapal Indonesia (Persero), so as to avoid things that could cause losses. Data collection techniques were carried out using documentation and interviews. The data analysis technique used in this research is qualitative descriptive. The results of this research indicate that internal control over the supply of marine plate raw materials at PT Industri Kapal Indonesia (Persero) is quite effective, this can be seen from the Standard Operating Procedures (SOP) which have been implemented well. It can also be seen from the indicators used, namely the internal control component by COSO, PT Industri Kapal Indonesia (Persero) in handling supplies of marine plate raw materials which is also quite effective but still needs to be maximized because there is one component that has not been fully fulfilled, namely risk assessment.