Efektivitas Sistem Pengendalian Internal dalam Meningkatkan Pengelolaan Persediaan Barang Habis Pakai (ATK) Kantor Wilayah Kementerian Hukum dan HAM Sumatera Utara

Abstract

Control is an observation process carried out on the entire implementation of organizational activities that aims to ensure all work that is being carried out runs effectively and efficiently. This study aims to determine the effectiveness of the internal control system in improving the management of consumables (ATK) of the Regional Office of the Ministry of Law and Human Rights of North Sumatra. The research methods used include descriptive qualitative through direct observation, and conducting interviews with internal control officers and procurement officers. The management of goods is said to be effective if during the process no intentional fraud occurs and is in accordance with applicable regulations to achieve the goals of a company. The internal control process begins through data collection of goods by procurement carried out through e-catalogs. In this study, it was concluded that the control system for the management of consumables was effective because it was in accordance with established regulations, and it could be seen from the equitable distribution of employees.