Peran Audit Internal Dalam Meningkatkan Efektivitas Sistem Pengendalian Internal Persediaan (CV. SUMBER BERKAH)

Authors

  • Fatika Rahma Fina Universitas 17 Agustus 1945 Surabaya
  • Ivananur Alvira Wahono Universitas 17 Agustus 1945 Surabaya
  • Irda Ayu Agustin Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.59603/niantanasikka.v2i1.278

Keywords:

Internal Audit, Effectiveness

Abstract

This research is motivated by the objective to investigate the role of internal audit in enhancing the effectiveness of the internal control system for inventory. Efficient and effective inventory management is crucial in the healthcare environment to ensure the availability of medical supplies, proper resource utilization, and cost control. The study employs a qualitative approach, collecting data through interviews with internal auditors, inventory managers, and relevant staff. Data analysis focuses on evaluating the existing internal control system, the internal audit strategies applied, and their impact on management effectiveness.

References

Agoes, S. (2017). Auditing, Edisi Keempat. Jakarta: Salemba Empat.

Aisyah, S., Adiko, R. G., & Marwan, M. P. (2023). Analisis Efektivitas Peran Audit Internal Atas Pengendalian Persedian Barang Dagang Pada PT. Aneka Ragam Engineering. Proceeding of National Conference on Accounting & Finance.

Hery. (2017). Analisis Laporan Keuangan (Intergrated and Comprehensive Edition). Jakarta: Grasindo.

Mulyadi. (2010). Sistem Akuntansi, Edisi Ketiga. Jakarta: Salemba Empat.

Suharsana, Y., & Rianingsih, K. (2017). PERANAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN ATAS PERSEDIAAN DAGANG PADA PT. SUMBER MAKMUR ADIPRAYOGA BANDAR LAMPUNG. Jurnal Gentiaras Manajemen Dan Akuntansi Volume IX(2).

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Published

2023-12-27

How to Cite

Fatika Rahma Fina, Ivananur Alvira Wahono, & Irda Ayu Agustin. (2023). Peran Audit Internal Dalam Meningkatkan Efektivitas Sistem Pengendalian Internal Persediaan (CV. SUMBER BERKAH). Nian Tana Sikka : Jurnal ilmiah Mahasiswa, 2(1), 126–134. https://doi.org/10.59603/niantanasikka.v2i1.278

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