Implementasi Pengendalian Internal pada Restoran Makanan Cepat Saji MC Donald’s

Abstract

Every company has operational standards that must be carried out by every component of the company starting from top-level managers and employees. this is known as internal control in the field of accounting. internal control refers to the activities carried out in the company's operations to achieve company goals. there are 5 components of internal control, namely Environment, Information System, Risk Assessment, Monitoring and Communication. McDonald's is a fast food company that has many competitors that has succeeded in implementing internal control effectively. this is evident from McDonald's success in making a profit in 2021 of IDR 31.80 Trillion in the second quarter. this is due to the sale of BTS Meal. This is due to the sale of BTS Meal. The method used in this research is a quantitative method with a descriptive approach in which this research will describe internal control at McDonald's Medan Marelan.