Abstract :
The main power source in the enterprise inventory is merchandise trade. Merchandise inventory is generally composed of diverse types with large numbers and often creates a variety of problems that require effective management. Effective management requires an internal control. This study aims to assess the role of internal control to support the effectiveness of the management of merchandise inventory at the Supermarket Sakinah. The elements of an effective management of merchandise inventory include: order procedures, admission procedures, storage procedures, expenditure procedures, record keeping procedures, assessment procedures and control procedures. The elements of internal control are: control environment, risk assessment, information and communication, control activities and monitoring. The method used is by conducting interviews and distributing questionnaires. The results showed that the internal controls in the management of merchandise inventory at the Supermarket Sakinah is quite effective. Calculation of the questionnaire showed a percentage of 74%. Based on the interview can be seen that all the elements of internal control and management of inventory at the Supermarket Sakinah has been fulfilled.