Penerapan Pengendalian Internal pada Persediaan Obat-Obatan di PT. Marga Nusantara Jaya Konimex Group
Sari
Penelitian ini mengevaluasi pengendalian internal atas persediaan obat-obatan di PT. Marga Nusantara Jaya Konimex Group, dan menyimpulkan bahwa seluruh komponen pengendalian internal yang dikemukakan oleh COSO telah diterapkan dengan baik. Oleh karena itu, dapat dikatakan bahwa pengendalian internal atas persediaan telah dilaksanakan sesuai dengan standar yang berlaku. Berdasarkan simpulan tersebut, penulis memberikan saran yang bermanfaat kepada PT. Marga Nusantara Jaya Konimex Group untuk mengatasi kelemahan dalam sistem pengendalian internal atas persediaan obat-obatan. Saran-saran tersebut meliputi pemisahan tugas antara bagian penerimaan, penyimpanan, dan pembelian, pengetatan keamanan gudang dengan menggunakan sistem finger scan, menambah dokumen untuk mendukung pencatatan akuntansi persediaan dan menyatukannya dengan bagian keuangan, serta memastikan kelengkapan alat komunikasi untuk menghindari terjadinya miss komunikasi.
Kata Kunci: Sustainable development, Digital marketing, Inventory Management
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DOI: https://doi.org/10.37531/yum.v6i2.3939
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