INTERNAL CONTROL SYSTEM ANALYSIS OF PROCEDURES FOR RECEIVING AND DISPENSING MERCHANDISE AT CAHAYA SURYA SURABAYA

Abstract

The purpose of this study is to analyze internal control system on the procedures for receiving and expending
merchandise inventory in Cahaya Surya. A good receipt and expend system is important for company to avoid
differences in stock of goods. This study uses qualitative methods with two types of data, primery data and
secondary data. In this study, data collection techniques used include interview, observations, and
documentation.