Analysis of Internal Control System on Inventory at University of X

  • Nurul Yusyawiru Accounting, Faculty of Economics and Business, Universitas Indonesia, Salemba, Central Jakarta, 10430, Indonesia
  • Dyah Setyaningrum


Abstract. The purpose of this study is toanalyze internal control system related
to inventory management at University of X and aims to provide a
recommendation to manage problems that occurred. Audit report from State
Development Audit Agency stated that the university has not conducted proper
and adequate control activities. The method in this research is descriptive
analysis in the form of case study. Data have been obtained through document
analysis, observation, and in-depth interviews with informants. The results show
that there are weaknesses of university in conducting control activities on
inventory management. The weakness that has been found such as, at physical
control of asset, where there is an activity that does not have a SOP and an
unsophisticated flowchart for standard SOP on accepting, saving and
distributing goods. The recommendation obtained from this study to
organization related to control activities such as new SOP and other
recommendation that can be applied to solve existing problems. The limitations
of this study are the absence of audit reports from the university's internal audit
team and the audit results of the accounting information system.


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