Sistem Pengendalian Manajemen: Optimalisasi Pengendalian Internal Pada Penjualan Barang Dagangan

Joys Oktavia; Desfi Dwi; Hwihanus Hwihanus

doi:10.61132/maeswara.v2i1.627

Authors

Joys Oktavia Universitas 17 Agustus 1945 Surabaya
Desfi Dwi Universitas 17 Agustus 1945 Surabaya
Hwihanus Hwihanus Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.61132/maeswara.v2i1.627

Keywords:

Jazzy Souvenir Shop, Internal Control, Sales of Merchandise

Abstract

This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.

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