@thesis{thesis,
		author={Khasanah  Muidhotul},
		title ={Analysis of the Internal Control System for Drug Inventories and Accounting Applications in the Seger 1 Pharmacy Unit at the Regional Public Company, Aneka Usaha Seger.},
		year={2022},
		url={http://repository.undar.ac.id/id/eprint/2731/},
		abstract={Mauidhotul Khasanah Advisory Lecturer Drs. H. Supriadi, M.Si and Hevi Susanti, SE., M.Si. Mauidotul Khasanah, Faculty of Economics, Darul 'Ulum University, was born in Jombang on August 27, 1999. Analysis of the Internal Control System for Drug Inventories and Accounting Applications in the Seger 1 Pharmacy Unit at the Regional Public Company, Aneka Usaha Seger. Chief Advisor Drs. H. Supriadi, M.Si. Advisory Commission Hevi Susanti, SE., M.Sc. The purpose of this study is to determine the effectiveness of internal control of merchandise inventory and its accounting application The type of research used in this study is a qualitative research using secondary & primary data, the recording method used in the company is a perpetual recording system and the valuation method used is FIFO this is in accordance with the Financial Accounting Standards Regulation (PSAK) No. 14 concerning supply. The results showed that the overall internal control system of merchandise inventory at Apotek Seger 1 runs quite effectively. The company's management has applied the concepts and principles of internal control, but on the other hand there are several procedures that do not reflect the concept of internal control. Company management should create adequate internal control over the company's inventory as a whole, and the company should form an internal auditor in order to investigate, assess the effectiveness of the implementation of elements -Determined elements of internal control of inventories of goods.
Keywords: inventory, internal control, PSAK NO 14}
		}