Sistem Pengendalian Internal Persediaan dalam Mewujudkan Tata Kelola yang Akuntabel pada Gudang Konsinyasi PT. Delwin Jaya Surabaya

Perkembangan dunia usaha yang semakin kompetitif menuntut perusahaan untuk mengelola sumber daya secara efektif dan efisien. Sehingga, perusahaan perlu menerapkan pengendalian internal yang memadai guna menjaga keamanan aset, menjamin keandalan informasi, serta mendukung kelancaran operasional perusahaan. Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal persediaan yang diterapkan pada gudang konsinyasi PT. Delwin Jaya Surabaya serta menganalisis peran sistem pengendalian internal persediaan dalam mewujudkan tata kelola yang akuntabel. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Informan penelitian terdiri dari General Manager, Koordinator Area, Admin Gudang Konsinyasi, Purchasing, dan Admin Keuangan PT. Delwin Jaya Surabaya, Operational Head PT. ASSA Tbk. Hasil penelitian menunjukkan bahwa sistem pengendalian internal persediaan pada gudang konsinyasi PT. Delwin Jaya belum sesuai dengan unsur-unsur sistem pengendalian internal menurut Mulyadi (2016), ditandai pada struktur organisasi terdapat perangkapan tugas, sistem otorisasi dan prosedur pencatatan terdapat dokumen yang tidak bertanda tangan koordinator cabang, praktik yang sehat menunjukkan adanya prosedur yang tidak diterapkan yakni tanda tangan dokumen invoice oleh bagian gudang/pengiriman, adapun pada unsur karyawan yang kompeten sudah menunjukkan kesesuaian yakni menempatkan karyawan sesuai mutunya. Sehingga, SPI persediaan yang ada belum sepenuhnya mewujudkan tata kelola yang akuntabel pada gudang konsinyasi PT Delwin Jaya Surabaya.

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The increasingly competitive business environment requires companies to manage their resources effectively and efficiently. Therefore, companies need to implement adequate internal control to safeguard asset, ensure the reliability of information, and support smooth business operations. This study aims to analyze the inventory internal control system implemented at the consignment warehouse of PT. Delwin Jaya Surabaya and to analyze the role of the inventory internal control system in achieving accountable corporate governance. This study employed a descriptive qualitative approach. Data were collected techniques through observation, interviews, and documentation. The research informants consisted of the General Manager, Area Coordinator, Consignment Warehouse Admin, Purchasing, and Finance Admin of PT. Delwin Jaya Surabaya, as well as the Operational Head of PT. ASSA Tbk. The results show that the inventory internal control system at the consignment warehouse of PT. Delwin Jaya does not fully comply with the elements of internal control system proposed by Mulyadi (2016). In terms of the organizational structure, there is a duplication of duties. Regarding the authorization system and recording procedures, some documents are nor signed by the Branch Coordinator. In terms of sound practices, certain procedures have not been properly implemented, particularly the requirements for warehouse/delivery personnel to sign invoice documents. Meanwhile, the element of competent employees is considered to be in accordance with the required standards, as employees are assigned to positions based on their qualifications. Therefore, the existing inventory internal control system has not fully supported the achievement of accountable governance at the consignment warehouse of PT. Delwin Jaya Surabaya.