EVALUATION OF INTERNAL CONTROL SYSTEM OF INVENTORY CYCLE IN ANIMAL FEED COMPANY: A CASE STUDY AT PT. PANGLIMA PRIMADONA GEMILANG / PPG SURABAYA

This study aims to determine how and whether the inventory cycle internal control system applied to PT. PPG Surabaya has been running effectively. The research method used is a qualitative method. Data collection techniques are observation, interview, documentation and literature study. The results...

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Autores principales:	Intan W.J., Husnan L.H., Rifa’i H.A.
Formato:	article
Lenguaje:	EN RU
Publicado:	Russian Journal of Agricultural and Socio-Economic Sciences 2021
Materias:	inventory cycle internal control system Agriculture (General) S1-972
Acceso en línea:	https://doaj.org/article/e4195baadde440d3a39e4d77b6b9f667
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spelling	oai:doaj.org-article:e4195baadde440d3a39e4d77b6b9f6672021-12-04T11:19:20ZEVALUATION OF INTERNAL CONTROL SYSTEM OF INVENTORY CYCLE IN ANIMAL FEED COMPANY: A CASE STUDY AT PT. PANGLIMA PRIMADONA GEMILANG / PPG SURABAYA10.18551/rjoas.2021-11.222226-1184https://doaj.org/article/e4195baadde440d3a39e4d77b6b9f6672021-11-01T00:00:00Zhttps://doaj.org/toc/2226-1184This study aims to determine how and whether the inventory cycle internal control system applied to PT. PPG Surabaya has been running effectively. The research method used is a qualitative method. Data collection techniques are observation, interview, documentation and literature study. The results of the research conducted indicate that the inventory cycle internal control system applied at PT. PPG Surabaya has not been implemented effectively and in accordance with COSO and CSA standards which consist of five elements of the internal control system, namely the control environment, risk assessment, control activities, information and communication as well as supervision and monitoring. The advice that can be given is that the control system should be carried out not only manually, but also must be supported by the use of existing technology applications.Intan W.J.Husnan L.H.Rifa’i H.A.Russian Journal of Agricultural and Socio-Economic Sciencesarticleinventory cycleinternal control systemAgriculture (General)S1-972ENRURussian Journal of Agricultural and Socio-Economic Sciences, Vol 119, Iss 11, Pp 193-206 (2021)
institution	DOAJ
collection	DOAJ
language	EN RU
topic	inventory cycle internal control system Agriculture (General) S1-972
spellingShingle	inventory cycle internal control system Agriculture (General) S1-972 Intan W.J. Husnan L.H. Rifa’i H.A. EVALUATION OF INTERNAL CONTROL SYSTEM OF INVENTORY CYCLE IN ANIMAL FEED COMPANY: A CASE STUDY AT PT. PANGLIMA PRIMADONA GEMILANG / PPG SURABAYA
description	This study aims to determine how and whether the inventory cycle internal control system applied to PT. PPG Surabaya has been running effectively. The research method used is a qualitative method. Data collection techniques are observation, interview, documentation and literature study. The results of the research conducted indicate that the inventory cycle internal control system applied at PT. PPG Surabaya has not been implemented effectively and in accordance with COSO and CSA standards which consist of five elements of the internal control system, namely the control environment, risk assessment, control activities, information and communication as well as supervision and monitoring. The advice that can be given is that the control system should be carried out not only manually, but also must be supported by the use of existing technology applications.
format	article
author	Intan W.J. Husnan L.H. Rifa’i H.A.
author_facet	Intan W.J. Husnan L.H. Rifa’i H.A.
author_sort	Intan W.J.
title	EVALUATION OF INTERNAL CONTROL SYSTEM OF INVENTORY CYCLE IN ANIMAL FEED COMPANY: A CASE STUDY AT PT. PANGLIMA PRIMADONA GEMILANG / PPG SURABAYA
title_short	EVALUATION OF INTERNAL CONTROL SYSTEM OF INVENTORY CYCLE IN ANIMAL FEED COMPANY: A CASE STUDY AT PT. PANGLIMA PRIMADONA GEMILANG / PPG SURABAYA
title_full	EVALUATION OF INTERNAL CONTROL SYSTEM OF INVENTORY CYCLE IN ANIMAL FEED COMPANY: A CASE STUDY AT PT. PANGLIMA PRIMADONA GEMILANG / PPG SURABAYA
title_fullStr	EVALUATION OF INTERNAL CONTROL SYSTEM OF INVENTORY CYCLE IN ANIMAL FEED COMPANY: A CASE STUDY AT PT. PANGLIMA PRIMADONA GEMILANG / PPG SURABAYA
title_full_unstemmed	EVALUATION OF INTERNAL CONTROL SYSTEM OF INVENTORY CYCLE IN ANIMAL FEED COMPANY: A CASE STUDY AT PT. PANGLIMA PRIMADONA GEMILANG / PPG SURABAYA
title_sort	evaluation of internal control system of inventory cycle in animal feed company: a case study at pt. panglima primadona gemilang / ppg surabaya
publisher	Russian Journal of Agricultural and Socio-Economic Sciences
publishDate	2021
url	https://doaj.org/article/e4195baadde440d3a39e4d77b6b9f667
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EVALUATION OF INTERNAL CONTROL SYSTEM OF INVENTORY CYCLE IN ANIMAL FEED COMPANY: A CASE STUDY AT PT. PANGLIMA PRIMADONA GEMILANG / PPG SURABAYA

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