Analysis Of Raw Material Inventory Control In Nelongso Fried Chicken
DOI:
https://doi.org/10.31328/cebi.v3i1.327Keywords:
Internal Control, Raw Material Inventory, COSOAbstract
This study aims to determine the Inventory Control of Raw Materials in Ayam Goreng Nelongso. This study attempts to explain the suitability of the internal control of raw material supply between Ayam Goreng Nelongso and COSO, especially in the control environment, risk assessment, information and communication, control activities and control oversight. Based on the results of the analysis, it is known that raw material inventory control in Ayam Goreng Nelongso based on COSO principles is practically appropriate, but in practice it is not in accordance with the Standard Operating Procedure (SOP) for Ayam Goreng Nelongso. The above statement causes the demand for goods to be less fulfilled which results in the demand for goods not meeting the required stock, therefore it will result in the course of production and sales. In its presentation, Ayam Goreng Nelongso is in accordance with COSO principles.
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