Pentingnya Pemberdayaan Masyarakat Melalui Kewirausahaan Untuk Meningkatkan Kemandirian Ekonomi

Abstract

ABSTRACT

Inventory is one of the elements of current assets in the balance sheet. For this reason, it is necessary to secure inventory wisely and wisely so that the company can obtain optimal results in its activities. Internal control of inventories must be done so as to avoid any mistakes that occur due to errors in the calculation or recording of inventory, it is necessary to hold a physical examination (Stock Opname) periodically and avoid any damage and loss from the inventory. The purpose of this study was to determine the implementation of internal control of the inventory and the method of recording inventory as well as constraints and efforts. Data collection methods were using observation and documentation techniques, namely by making direct observations of the object of research and observing files from the company's workspace. While for the method of data analysis using qualitative methods namely by first gathering existing data then clarified, analyzed, and interpreted so as to provide a clear picture of the circumstances under study. The results of the study found that the internal control of inventory and the method of recording applied to PT. Maju Mandiri 24 has not applied in accordance with accounting standards PSAK No. 14 about inventory.