ANALISIS KESALAHAN PENCATATAN DAN EVALUASI SISTEM PENGEDALIAN INTERNAL PADA PERSEDIAAN OLEH KAP HALIANTONO & REKAN CABANG SEMARANG (STUDI KASUS PT EDS TAHUN 2024)

Abstract

The development of science and technology encourages companies to improve the quality of products and services to achieve optimal profits. Effective internal control is essential in inventory management. PT EDS, a metal manufacturing company, faces challenges in managing inventory and fixed assets that affect the accuracy of financial reports. This study aims to evaluate the internal control system for inventory at PT EDS using qualitative methods and descriptive approaches, using primary data from interviews and secondary data from company documents. The results of the study indicate weaknesses in the transfer of fixed assets to inventory that are not well documented, resulting in recording errors and inaccurate financial reports. Clearer procedures, better documentation, and separation of responsibilities are needed to minimize recording errors and improve company performance.