Evaluasi Sistem Pengendalian Internal Terhadap Pengelolaan Persediaan Alat Tulis Kantor (ATK) di PT Angkasa Pura Indonesia Cabang Manado
DOI:
https://doi.org/10.58192/ebismen.v5i2.4466Keywords:
ATK Inventory, COSO Framework, Internal Control System, PT Angkasa Pura IndonesiaAbstract
This study aims to evaluate the internal control system over the management of Office Stationery (ATK) supplies at PT Angkasa Pura Indonesia Manado Branch, using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. The study employs a descriptive qualitative approach, with data collected through semi-structured interviews, direct observation, and documentation. Informants include the head of the general/logistics division, warehouse staff, and finance staff directly involved in ATK inventory management. Data were analyzed using the Miles and Huberman interactive model comprising data reduction, data display, and conclusion drawing. Findings indicate that the internal control system is generally adequate, evidenced by the use of SAP (System Application and Product in Data Processing) for real-time recording and stock management. However, weaknesses remain in periodic monitoring, documentation completeness, and segregation of duties. The study recommends developing systematic oversight procedures and strengthening human resource capacity in inventory management.
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