Peranan Sistem Pengendalian Intern Persediaan Barang Dagang dalam Mengamankan Harta Perusahaan (Studi Kasus pada 15 Apotik di Bandung)

Alexander, Alexander (0651451) (2010) Peranan Sistem Pengendalian Intern Persediaan Barang Dagang dalam Mengamankan Harta Perusahaan (Studi Kasus pada 15 Apotik di Bandung). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

In a company, inventory has meaning which necessary for continuity of company life. If inventory too much or too a few, hence both will harm company. Therefore, required correct commercial stock internal control system, causing can assist company management in deciding how much/many level of available merchandise inventory as according to requirement of company. Writer takes research sample by 15 dispensaries in Maranatha and its surroundings by using sample method random teams ( Cluster Sampling) based on geographical position to know are there influence between roles of trade stock internal control system in protecting company possession.This research done by using quantitative data with data processing applies simple regression. Data collecting technique applied is with field study and book research. with a few research technique that is : questionaire and interview. Data processed by using simple regression analysis. Before the data processed, data is tested beforehand by using validity test and reliability. Based on result of regression analysis, writer obtains value R-square 0,980. From result of the calculation proves that merchandise inventory internal control system has role equal to 98,% in protecting merchandise inventory stock. This thing can be seen from existence of structure organization that is adequate enough, fufilled it internal control system elements, existence of goods purchasing procedure, consignment of goods and outflow of goods. However writer also finds existence of lacking of commercial stock internal control system in dispensary that is requires of determination of limit a minimum and commercial stock purchasing maximum to avoid extravagance and merchandise heaping.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Internal control system of merchandise inventory and security and safety of merchandise inventory at dispensary
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 16 Jun 2015 10:22
Last Modified: 16 Jun 2015 10:22
URI: http://repository.maranatha.edu/id/eprint/13190

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