ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANGAN PADA TOKO SEMBAKO PROBOLINGGO

This study aims to analyze the effectiveness of internal control over merchandise inventory at a grocery store in Probolinggo. The research employs a descriptive qualitative method, with data collected through observation, interviews, and documentation. The findings indicate that the internal control system in place is not yet fully effective, as evidenced by inadequate segregation of duties, unsystematic record-keeping, and inventory management procedures that do not meet established standards. The study recommends improvements to the internal control system to enhance operational efficiency and ensure the reliability of inventory information.