Putra, Gusti Agung Eka Darma (2025) Internal Control Analysis of Warehouse Inventory Receiving and Issuance Using The Coso Integrated Framework at Discovery Kartika Plaza Hotel. Diploma thesis, Politeknik Negeri Bali.

[thumbnail of Full Text] Text (Full Text)
RAMA_62401_2215613014_full.pdf - Accepted Version
Restricted to Repository staff only
Download (5MB) | Request a copy
[thumbnail of Cover, Bab 1, Bab 5 dan Referensi] Text (Cover, Bab 1, Bab 5 dan Referensi)
RAMA_62401_2215613014_0008097203_0020036306_part.pdf - Accepted Version
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)

Abstract

This study aims to evaluate the internal control system in the warehouse inventory receiving and issuance procedures at Discovery Kartika Plaza Hotel using the COSO Integrated Framework. This research adopts a qualitative descriptive method with data collected through observation, interviews, and documentation. The analysis focuses on five components of COSO which are control environment, risk assessment, control activities, information and communication, and monitoring activities. The results show that although the procedures generally align with COSO principles, some components such as control environment and monitoring activities are not fully implemented. Issues identified include the absence of formal ethics guidelines, lack of regular training, and insufficient documentation of evaluations. This study concludes that the internal control system requires improvement in supervision and policy enforcement to enhance inventory accuracy and operational efficiency.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Internal Control, COSO framework, Inventory
Subjects: Ilmu Ekonomi > Ilmu Ekonomi > Akuntansi
Divisions: Jurusan Akuntansi > Prodi D3 Akuntansi > Tugas Akhir
Depositing User: Gusti Agung Eka Darma Putra
Date Deposited: 05 Sep 2025 02:43
Last Modified: 05 Sep 2025 02:43
URI: https://repository.pnb.ac.id/id/eprint/19505

Actions (login required)

View Item View Item