ANALISIS PENERAPAN PENGENDALIAN INTERNAL PROSEDUR PENERIMAAN DAN PENGELUARAN BARANG PADA GENERAL STORE THE SENTRA MANADO

Abstract

This study analyzes the implementation of internal control procedures for goods receiving and issuing at the General Store of The Sentra Manado. The purpose of this research is to analyze the application of goods receiving and issuing procedures at the
General Store of The Sentra Manado. The research was conducted at The Sentra Manado using a qualitative research method, employing data collection techniques such as interviews, observation, and document analysis. The findings indicate that the goods receiving and issuing procedures at the General Store of The Sentra Manado utilize all four elements of internal control: an organizational structure that segregates the responsibilities of each unit, a system of authorization and recording procedures, sound practices in carrying out the duties and functions of each organizational unit, and personnel whose quality is commensurate with their responsibilities. Out of the four internal control elements, the implementation of three elements—the system of authorization and recording procedures, sound practices, and competent personnel—has been effective. However, the
element of organizational structure has not been effectively implemented because there is still a duplication of functions between goods receiving and issuing. This functional overlap can cause work delays or result in inefficient working hours for the company. The recommendation for the research object is to implement accurate and system-integrated procedures for recording goods receiving and issuing, complete with goods verification by the receiving department and issuance approval by the department manager, to enhance efficiency and transparency.

Keywords: Procedures, Receiving and Issuing