Review Penerapan Standard Operating Procedure (SOP) Sistem Persediaan pada BunHen Mart

Abstract

BunHen Mart, sebuah minimarket yang menjual bahan dan peralatan kue. Pengelolaan persediaan di BunHen Mart belum berjalan dengan baik dan optimal. Penelitian ini bertujuan untuk merancang Standar Operasional Prosedur (SOP) sistem persediaan yang optimal bagi BunHen Mart. Metode penelitian yang digunakan adalah deskriptif kualitatif. Berdasarkan hasil analisis, ditemukan bahwa: (1) Terdapat rangkap jabatan pada beberapa posisi di BunHen Mart, (2) Dokumen yang digunakan belum lengkap dan tidak ada catatan persediaan yang terstruktur, (3) Prosedur dan flowchart yang ada belum optimal, (4) Pengendalian internal belum sepenuhnya diterapkan sesuai dengan kerangka COSO. Penelitian ini menghasilkan review penerapan SOP sistem persediaan menggunakan metode PIECES (Performance, Information, Economics, Control and Security, Eficiency, Services

BunHen Mart, a convenience store that sells baking ingredients and equipment. Management of inventory management at BunHen Mart has not been running properly and optimally. This research aims to design an optimal Standard Operating Procedure (SOP) for the inventory system at BunHen Mart. The research methodology employed is qualitative descriptive. Based on the analysis results, it was found that: (1) There is job overlapping in several positions at BunHen Mart, (2) The documents used are incomplete, and there are no structured inventory records, (3) The existing procedures and flowcharts are not yet optimal, (4) Internal controls are not fully implemented in accordance with the COSO framework. This research generates a review of the implementation of SOPs for the inventory system using the PIECES method (Performance, Information, Economics, Control and Security, Efficiency, Services).