ANALYSIS OF DAMAGED AND EXPIRED RETURN GOODS PROCEDURES FOR MERCHANDISE INVENTORY INTERNAL CONTROL SYSTEM AT PT INDOMARCO ADI PRIMA PEKANBARU BRANCH
Authors: Agusfen Tubel , Prihastuti Asepma Hygi 
Published: September 2023

This research is entitled "Analysis of Damaged and Expired Return Procedures on the Internal Control System of Merchandise Inventory at PT Indomarco Adi Prima Pekanbaru Branch". This study aims to determine the effectiveness of the procedure for returning damaged goods and returning expired goods within the internal control system of goods supply and to find out the effectiveness of the internal system of controlling goods supply at PT Indomarco Adi Prima Pekanbaru branch. This research is qualitative research with data collection techniques using interview sheets. The interview data were analyzed descriptively. The results showed that the return procedure for damaged and expired goods at the Pekanbaru branch of PT Indomarco Adi Prima has been implemented properly (effectively) so that it can help companies record financial reporting. make it easier for companies to find out the flow in and out of inventory and stiffen losses. Return procedures for damaged and expired goods can only help companies control inventory but cannot minimize losses. Therefore, solutions must be made to minimize damaged goods such as increasing security during the production and distribution process. To minimize the loss of expired goods, it is necessary to check the expiration period regularly and arrange goods according to the expiration date and provide discounts for goods that are close to expiration to accelerate the pace of sales. The internal inventory control system at PT Indomarco Adi Prima Pekanbaru branch has been effectively implemented in accordance with the components identified under COSO. Return procedures for damaged and expired goods can only help companies control inventory but cannot minimize losses. Therefore, solutions must be made to minimize damaged goods such as increasing security during the production and distribution process. To minimize the loss of expired goods, it is necessary to check the expiration period regularly and arrange goods according to the expiration date and provide discounts for goods that are close to expiration to accelerate the pace of sales. The internal inventory control system at PT Indomarco Adi Prima Pekanbaru branch has been effectively implemented in accordance with the components identified under COSO. Return procedures for damaged and expired goods can only help companies control inventory but cannot minimize losses. Therefore, solutions must be made to minimize damaged goods such as increasing security during the production and distribution process. To minimize the loss of expired goods, it is necessary to check the expiration period regularly and arrange goods according to the expiration date and provide discounts for goods that are close to expiration to accelerate the pace of sales. The internal inventory control system at PT Indomarco Adi Prima Pekanbaru branch has been effectively implemented in accordance with the components identified under COSO. solutions must be made to minimize damaged goods such as increasing security during the production and distribution process. To minimize the loss of expired goods, it is necessary to check the expiration period regularly and arrange goods according to the expiration date and provide discounts for goods that are close to expiration to accelerate the pace of sales. The internal inventory control system at PT Indomarco Adi Prima Pekanbaru branch has been effectively implemented in accordance with the components identified under COSO. solutions must be made to minimize damaged goods such as increasing security during the production and distribution process. To minimize the loss of expired goods, it is necessary to check the expiration period regularly and arrange goods according to the expiration date and provide discounts for goods that are close to expiration to accelerate the pace of sales. The internal inventory control system at PT Indomarco Adi Prima Pekanbaru branch has been effectively implemented in accordance with the components identified under COSO.