ANALISIS KUALITAS INVENTORY TAHUNAN DAN AUDIT INTERNAL TERHADAP PENDAPATAN PT SP MANUFACTURING

Abstrak

In a certain company wants progress and grow to be bigger. To achieve this goal, the company must be able to control all activities in the company, one of which is by knowing the quality of inventory and the quality of internal audits carried out by the company. but the recordings carried out every day are found to have errors in the amount of stock material, lack of knowledge of each employee concerned about the company's vision and mission, lack of supervision of recording activities that employees do every day, auditors lack knowledge about auditing Based on the constraints that exist in the company, the company must implement calculations using measuring tools such as: scales and rulers when calculating so that it is more accurate, the company must provide training regarding vision and mission obligations while working, as well as provide information on aspects/impacts regarding a work process in each department, especially during inventory and audit activities.The method used is qualitative with a case study model and data collection by observation, documentation, and interviews. The population in this study is PT SP Manufacturing Batam. Sampling in this study used the purposive sampling method, which is a sampling method with certain criteria, namely income data from 2015 to 2020 and employees who are directly related to inventory and audit activities. The results of this study are records that are carried out every day many errors are found in the amount of stock material, Lack of knowledge of each employee concerned about the company's vision and mission, Lack of supervision of recording activities that employees do every day, Auditors lack knowledge about audits so that it has an impact on information that is less effective and efficient. In addition, the implementation of the internal audit control system for accounts receivable at SP Manufacturing Batam is quite good, but in terms of control, monitoring and information and communication it is still inadequate. The company has an accounting information system and an internal control system that is less effective and efficient, causing several obstacles to arise.