Analisis Sistem Pengendalian Internal Persediaan Barang Dagang (Sparepart) Dalam Mempertahankan Laba Perusahaan

Abstract

This study aims to analyze the implementation of the internal control system for merchandise inventory (sparepart) in an effort to maintain profit at PT Abadi Jaya Motor Rohul. Merchandise inventory is the most profit-sensitive element in a trading company, so ineffective inventory management can directly impact the accuracy of financial reports and reduce company profitability. This research employed a descriptive qualitative approach, with data collected through semi-structured interviews, direct observation, and documentation. Data were analyzed interactively using NVivo 12 Pro software, based on the COSO framework encompassing five components: control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that the internal control system for inventory at PT Abadi Jaya Motor Rohul has been functioning reasonably well, as evidenced by the existence of standard operating procedures (SOPs), a clear division of tasks, and the use of a technology-based recording system. However, implementation remains suboptimal, as discrepancies between physical stock and system records were still found, risk assessment had not been conducted systematically, and monitoring activities were not carried out on a regular and scheduled basis. These weaknesses have the potential to disrupt the company's profit stability. Accordingly, the company is advised to conduct planned risk assessments, carry out periodic stock opname, strengthen monitoring and evaluation activities, provide employee training, and develop a more integrated inventory information system.