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TINJAUAN PENERAPAN PENGENDALIAN INTERNAL PERSEDIAAN COCOA BOUTIQUE AND GALLERY MALAYSIA
This study aims to determine the application of internal control of storage and physical supervision, inventory bookkeeping, stock taking and inventory financing systems at Malaysia's Cocoa Boutique and Chocolate Gallery. The type of data used in this study is qualitative data. Primary data is obtained by interviews, observation and documentation, while secondary data is obtained from books, journals and the web. The results show that internal control over inventories at Cocoa Boutique and Chocolate Gallery is good enough, but has not seen any control over the possibility of a fire such as a fire extinguisher.
Keywords: internal control, inventory, storage and physical supervision, inventory bookkeeping, stock taking, financing system