AN ANALYSIS OF INTERNAL CONTROL SYSTEM ON THE PROCEDURE OF MANAGING LOGISTICS (A CASE STUDY AT PG. KEBON AGUNG PAKISAJI MALANG)
ABSTRACT: This research is
explain about the existence of the sugar industry in Indonesia which plays an
important role for the Indonesian and other sectors. In PG Kebon Agung one of
the most influential factors in the continuity of the production process is
logistics management. Good logistics management will help mills more efficient
and effective. This research focuses on the description of logistics management
procedures, the effectivity of internal control systems on the procedure of
managing logistics, the problems that arise in internal control systems on the
procedure of managing logistics, and the alternative solutions to those
problems. The type of this research is descriptive qualitative research with
case study approach. Data collection is conducted using observation,
interviews, and documentation. Data analysis is conducted by data collection,
data reduction, data presentation, and conclusion. The result of this research
shows that PG. Kebon Agung already has and uses internal control systems in
logistics management. The internal control system is also effective, with the
separation of functions, the determination of authorities and responsibilities,
authorization, and auditing of financial and human resources that can be
trusted, especially the financial section.
Penulis: Mei Yuana Afifah,
Kertahadi
Kode Jurnal: jpadministrasinegaradd161144
