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Ario Andriano Simbolon (55516110021) Fajar Trian Hesti Irawati (55516110035) Ervina Rosarina H (55516110040) Tyara Maulidya Fani (55516110072) Erka Setiarso (55516110080) Imam Surya Prayoga (55516110087)

Universitas Mercubuana Magister Akuntansi



The purpose of this study was to determine whether the internal control of inventory at PT Permata Manunggal Mandiri in accordance with the elements of internal control. The method used to analyze this research method with qualitative approach, descriptive analysis and the type of data used are primary data and secondary data. The analysis showed that the internal control of inventory at PT Permata Manunggal Mandiri in accordance with the elements of internal control, but from the activity of the internal control of inventory at PT Manunggal Mandiri Permata is not appropriate because there is the presence of the serial number printed on each document.

PRELIMINARY Merchandise inventory is a very important element for a trading company in supporting the operations of the company. For that held control over the supply of merchandise that inventories of merchandise is always secured. Effectiveness of

internal controls supply of merchandise can not be separated from the effect of the application of inventory accounting information system. Effectiveness of internal controls is affected by well when supported by reliable information and timely produced by the accounting information system. The organizational structure and job descriptions that clearly will affect the achievement of the effectiveness of internal control. Due to the organizational structure visible separation of functions and the division of authority between the parts to one another, and clear job descriptions can help employees to do their job properly. Internal control is a part of each of the systems that are used as guidelines for the implementation of the operations of the company or organization. On palm oil companies frequently encountered problem is the problem of a smooth production process in the form of use of the right raw material inventory to avoid excess and shortage of raw materials, the company should be able to manage inventory on hand as possible in accordance with the policies of the company's management. To ensure that the inventory management of raw materials in accordance with the company's management policy, we need a system that can ensure the achievement of corporate goals. One such system is the system of internal control inventories of raw materials on the company itself. Inventories on PT Permata Manunggal Mandiri, the stock of raw materials, auxiliary materials and supplies inventory finished material. In a company inventory of significant importance as it will affect the level of production and sales. Inventories are a key part of the working capital is the asset at any time to change. Existing inventory at the company's palm oil is the raw material inventory and inventory of products in the process. The quantity of supply needs to be established to define the number of units or units of inventory owned by the company at the balance sheet date. In most companies, the determination of quantity includes two things: 1) conduct a physical count of the goods contained in warehouse and 2) determine the ownership of the goods in transit, Jusup (1999) in Setyaningrum (2009). This must be done to present the amount of inventory that will be reported on the balance sheet. To present an accurate account company should have a good internal penegndalian system, in this case is the internal control system of inventory.

Based on the above description, the author intends to conduct research on "Analysis of Internal Control Inventory at PT Permata Manunggal Mandiri". The problems of this study are:

1. Is the internal control of inventory at PT Manunggal Mandiri Permata compliance with internal control elements of the control environment?

2. Does the internal control of inventory at PT Permata Manunggal Mandiri in compliance with the internal control elements of the risk assessment?

3. Is the internal control of inventory at PT Permata Manunggal Mandiri in accordance with the elements of internal control in terms of information and communication?

4. Is the internal control of inventory at PT Permata Manunggal Mandiri in compliance with the internal control elements of the control activities?

5. Is the internal control of inventory at PT Permata Manunggal Mandiri in compliance with the internal control elements of the monitoring?

LITERATURE REVIEW Internal control According to Mulyadi (2002: 180) Internal control is a process that is run by dewankomisaris management and other personnel, designed to provide reasonable assurance of achieving the following three categories of interest:

1. Reliability of financial reporting;

2. Compliance with laws and regulations; and

3. Effectiveness and efficiency of operations.

From the definition of control following are some basic concepts this:

1. Internal control is a process. Internal control is to achieve a certain goal. Penengendalian itself is not a destination. Pengndalian intern is a series of actions that are pervasive and is an integral part, not only in addition to the infrastructure entities.

2. Internal controls are run by people. Internal controls are not just the policy guidelines and forms, but it is run by people from every level of the organization that includes the board of directors, management and other personnel.

inherent in all internal control systems and consideration of the benefits and tradeoffs in achieving the purpose of controlling the causes of internal control can not provide absolute assurance. 4. Internal control is intended to achieve the interrelated objectives: financial reporting, compliance and operations.

Objectives Internal Control System According to Mulyadi (2001: 163) internal control objectives are:

1. Keeping the wealth of the organization;

2. Checking the accuracy and reliability of accounting data;

3. Encouraging efficiency; and

4. To encourage compliance with management policies.

Elements of Internal Control The element of internal control consists of five elements according to Mulyadi (2002:

183-195), namely:

1. Control Environment

2. Risk Assessment

3. Information and Communication

4. Control Activities

5. Monitoring


According to Kusuma (2004) is defined as the supply of goods stored for use or sale in the coming period. Inventories can be stored in the form of raw materials to be processed, components that are processed, goods in process on the manufacturing process and finished goods are stored for sale. Inventories play an important role for the company to run well. According to Warren Reeve (2005: 452) inventories also defined as assets available for sale in the ordinary course of business in the production process or the way in the form of materials or supplies (supplies) to be used in the production process or provision of services. Meanwhile, according to Stice, Stice and Skousen (2004) inventory is the term given to the assets that will be sold in the normal

activities of companies or assets which are input directly or indirectly into the goods to be produced and then sold.

Raw material According to Stice, Stice and Skousen (2004: 654) Raw materials are goods purchased for use in the production process. Most of the raw material is taken directly from the original source. But more often the case, raw materials are purchased from another company which is the finished goods from the supplier side. According Bustami and Nurlela (2006: 219) are the basic ingredients of raw materials are processed into finished products, raw materials can also be divided into two yaitubahan lagsung raw and indirect materials. Direct materials have the feature that:

1. Easily traced to the finished product;

2. It is the main ingredient of the finished product; and

3. It can be identified directly into the production process of each product.

While indirect materials are in addition to the direct materials used in the

production process and is seen as a cost overhead.

RESEARCH METHODOLOGY Data collection technique In this study the authors obtained information from PT Permata Manunggal Mandiri. The data collection techniques of this research are:

1. Assessing Library Here the authors conducted data collection by using some or all of the existing data in the form of books, records, and reports the results of previous researchers.

2. Interview Author collecting data by conducting a question and answer directly to the object to be examined or to intermediaries who know the problems of the object to be


Types of research This type of research is descriptive research. According Sugiono (2007: 11) descriptive research is research conducted to determine the value of an independent

variable, either one or more independent variables without making comparisons or connect other variables.

Types and Sources of Data The types and sources of data used in this study are:

1. Primary Data Is data obtained or collected directly in the field is obtained from the competent authorities Manunggal Mandiri PT Permata.

2. Secondary Data Is the data obtained by the company in the form of ready-made, such as:

organizational structure, memorandum receipts and expenditure of raw materials warehouse.

Data analysis method The method used to analyze this study is a qualitative approach is analysis descriptive that is based on a depiction that support this analysis, this analysis emphasizes the understanding of issues in social life based on the conditions of reality and a natural setting that is holistic, complex and detailed nature explain the description in the form of a sentence, Nurmailiza (2009).

DISCUSSION Internal Control Process Inventory There are several stages of internal control processes PT Permata Manunggal Mandiri, namely:

1. Purchase This purchase part in their activities must be in accordance with the policies determined by the company, among others, regarding the quality of purchased, the price, the maximum number of purchases for making purchases or orders to suppliers of palm oil by noting how much palm oil demand needed by the company.

2. Acceptance At this stage of palm oil coming from suppliers received in the reception and then weighed to determine whether the rubber that was ordered by the purchasing department is in accordance with what is written on the document of purchase.

3. Warehouse After the purchase of the raw materials are then stored in a warehouse inventory of raw materials separately waiting for the next process.

4. Production At the stage of production of raw materials in the warehouse and then dproduksi to be processed into finished goods

Purchasing procedures and Goods at PT Permata Manunggal Mandiri The procedure of purchase requests and expenditures in the Permata PT Manunggal Mandiri are:

1. The production department makes a request letter as required in 2 (two). The first sheet is sent goto warehouse and the second sheet is saved as an archive.

2. Section warehouse received a request from the production department.

3. Pursuant to the request, the warehouse to make evidence of demand and raw material warehouse expenses 2 (two) copies. The first copy gets sent accounting, the second sheet is stored and archived.

4. Pursuant to the request, the warehouse made a request of evidence and warehouse expenses 2 (two) copies. The first copy was sent to the accounting department, the second sheet is stored and archived.

5. Based on the evidence of demand and spending, the warehouse inventory reports two (2) copies. The first copy gets sent accounting and the second sheet is saved as an archive.

6. The production department received a demand letter from the warehouse.

7. The production department produce into finished goods, then send the finished

goods warehouse warehouse gets finished material.

8. Based on the finished goods, parts warehouse reports finished goods 2 (two) copies. The first copy gets sent accounting and the second sheet is saved as an archive.

9. Based on the inventory reports, requests and expense reports warehouse and finished goods, accounting reports and expenditures warehouse request two (2) copies. The first sheet and the second sheet sent kemanajer kept on file.

Element Analysis of Internal Control Inventory Environmental Control Internal control environment of inventory at PT Permata Manunggal Mandiri can be explained by factors that make up the control environment of PT Permata Manunggal Mandiri. Inventory control environment PT Permata Manunggal Mandiri covers all employees about the importance of attitude and inventory control. Where one of the factors that affect the internal control environment of inventory is the philosophy and style of management operations. According to the author of the philosophy and style of management operations at PT Permata Manunggal Mandiri is good enough where management emphasized the importance of internal control of inventory to the employee so that it will create an effective control environment.

Risk assessment Determining the risk of existing inventory at PT Manunggal Mandiri Permata done on determining the global palm oil, which if the world palm oil prices declined, the production company also weakened, resulting in reduced shipping on palm oil. To overcome this, the company held a stock taking that check the correctness / reasonableness of each palm, aim to menetahui bookkeeping records in the truth which is slah of the functions of the system of internal penegndalian. In the company there is also a fire extinguisher in the warehouse, to avoid the risk of fire.

Information and Communication Information systems and communications made by PT Permata Manunggal Mandiri is good enough. It can be seen from the preparation of clear procedures within the company, including the monitoring procedures of inventory that involves several related functions that reception function, the function of purchasing, warehouse and accounting, documents and records required and generated reports and recording into the accounting records are based on reports source enclosed with

complete supporting documents that have been authorized by the head of the respective sections.

Activities Control

1. Transaction Authorization Authorization of transactions and activities conducted by the signing by each head of msing-one on each document for all transactions such as receipt of the report, the report expenditures and purchase reports.

2. Separation of Duties Segregation of duties on any transaction or activity related to inventory PT Manunggal Mandiri Permata is good enough. Where segregation of duties contained in these inventories meluputi some functions such as fungi warehouse, purchasing function, accounting function and the reception function.

3. Notes Accounting Inventory accounting records Manunggal Mandiri PT Permata the form of reports from an existing document bleak inventory report cards in the form of a memorandum of expenditure and receipt of goods. But the documents contained in these inventories do not have the serial number printed. According to the authors the absence of serial numbers printed on the document would undermine the proficiency level on the company's internal control because it can cause employees

are less careful or less responsible in the use of forms and evidence of other transactions more than once.

Monitoring Monitoring was conducted in order to help management to determine ineffectiveness implementation of elements of the other control. PT Permata Manunggal Mandiri monitor inventory by conducting inventory taking which each month to be adapted to the development of consumer demand. Where the purpose of doing this is for the inventory taking notes in the books menetahui truth which is slah a function of the internal control system.

Table: Elements of Internal Control Inventory






Elements of Internal Control



Environmental Control


1. Management of the company gives an account of the importance of internal control.



2. Employees are required to always be responsible for what he has done.



3. Each employee makes a report on a regular basis.



4. The Company sanction troubled employees.




Risk assessment


5. The Company has / have physical security equipment supplies such as locks.



6. The Company has the tools to cope with the danger of fire.



7. The Company established a policy in overcoming the risks.




Information and communication



Does the company's raw material inventory



the recording is done on a periodic basis, or physically?



activity control



The separate warehouse with purchasing functions



10. Function separate purchase with the accounting



11. Separate accounting functions with a reception



12. Function separate warehouse with a production



13. The document has a serial number printed.







There is a raw material inventory control procedures at the company.




Conclusion From the analysis of the internal control of inventory at PT Permata Manunggal Mandiri, the authors conclude as follows:

1. Internal control inventory at PT Manunggal Mandiri Permata compliance with internal control elements of the control environment.

2. Internal control inventory at PT Permata Manunggal Mandiri in compliance with the internal control elements of the risk assessment.

3. Internal control inventory at PT Permata Manunggal Mandiri in accordance with the elements of internal control in terms of information and communication.

4. Internal control inventory at PT Manunggal Mandiri Permata not in accordance with the internal control elements of the control activities.

5. Internal control inventory at PT Permata Manunggal Mandiri in accordance with the elements of the internal control monitoring.

Suggestion Based on the above conclusions, the authors try to give advice to companies that may be useful in addressing the weaknesses found in internal control inventory. The advice can be given by the author is that of the control activities of a stock company should make documents printed serial number in order to avoid the risk of the use of forms is not responsible for the employees so that they support the creation of a better internal control again in the future.


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