Analisis Sistem Pengendalian Internal Atas Persediaan Barang Dagang Pada Kentucky Fried Chicken (KFC) Merauke

Abstrak

This study aims to analyse internal control over the management of trade goods inventory at KFC Merauke as follows: To find out the analysis of the internal control system over the inventory of trade goods at KFC Merauke. This research uses qualitative methods by using triangulation of data sources, namely observation, interviews, documentation based on data collection and relevant facts. Informant research is based on the principle of informants in this study there are 4 (four) people. From the results of the research, internal control at KFC has been implemented optimally, and has conducted regular internal audits in assessing the effectiveness of internal control and identifying potential weaknesses and identifying and evaluating risks related to inventory in the implementation of mitigation actions to reduce risk.