Perancangan Sistem Dokumentasi Audit Stock Opname Persediaan Berbasis Risiko pada Perusahaan Manufaktur

Abstract

Dokumentasi audit stock opname persediaan berperan penting dalam mendukung kualitas bukti audit. Namun, dokumentasi yang masih dilakukan secara terpisah, belum terintegrasi, dan belum berbasis risiko menyebabkan proses audit menjadi kurang efisien. Penelitian ini bertujuan merancang sistem dokumentasi stock opname persediaan berbasis risiko pada perusahaan manufaktur. Penelitian ini merupakan penelitian terapan dengan pendekatan kualitatif. Sistem dikembangkan menggunakan metode System Development Life Cycle (SDLC) model prototype. Hasil penelitian menunjukkan bahwa sistem mampu mengintegrasikan dokumentasi audit dalam satu workbook, menghasilkan format dokumentasi yang konsisten, mengotomatisasi pengolahan data, serta mengintegrasikan penilaian risiko berdasarkan hasil evaluasi pengendalian internal dan hasil stock opname. Hasil pengujian menunjukkan sistem berfungsi sesuai kebutuhan pengguna. Sistem ini diharapkan dapat meningkatkan efisiensi dan kualitas dokumentasi audit stock opname persediaan pada perusahaan manufaktur.

Inventory count audit documentation plays a crucial role in supporting the quality of audit evidence. However, documentation that is still conducted separately, is not yet integrated, and is not risk-based results in a less efficient audit process. This study aims to design a risk-based inventory count documentation system for a manufacturing company. This is an applied study using a qualitative approach. The system was developed using the System Development Life Cycle (SDLC) prototype model. The results show that the system is capable of integrating audit documentation into a single workbook, producing a consistent documentation format, automating data processing, and integrating risk assessments based on the results of internal control evaluations and physical inventory counts. Testing results indicate that the system functions according to user needs. This system is expected to improve the efficiency and quality of inventory count audit documentation in manufacturing companies.