Implementasi Pengendalian Internal Persediaan Bahan Baku Berdasarkan COSO (Studi Kasus UMKM Linah Fas Cake)

Abstract

Pengendalian internal persediaan bahan baku penting bagi kelancaran operasional UMKM makanan karena pengelolaan yang tidak terstruktur dapat menyebabkan selisih stok, kehilangan bahan, dan gangguan produksi. Penelitian ini bertujuan menganalisis pengelolaan persediaan pada tahap penerimaan, penyimpanan, dan pengeluaran berdasarkan kerangka COSO, menyusun Buku Panduan Prosedur Persediaan Bahan Baku, serta mengevaluasi penerapannya di UMKM Linah Fas Cake. Penelitian menggunakan metode deskriptif kualitatif melalui observasi dan wawancara. Hasil penelitian menunjukkan bahwa pengelolaan persediaan masih sederhana, belum memiliki prosedur tertulis, dan pencatatannya belum memadai. Sejumlah komponen COSO juga belum berjalan optimal. Buku panduan kemudian disusun dengan memuat kebijakan, pembagian tugas, prosedur, dan formulir pendukung. Penerapan selama tiga minggu meningkatkan pencatatan, kejelasan tanggung jawab, dan pengawasan persediaan sesuai prinsip COSO.

Internal control over raw material inventory is essential for the smooth operation of food-producing MSMEs because unstructured management may lead to stock discrepancies, material losses, and production disruptions. This study aims to analyse inventory management during the receiving, storage, and issuance stages based on the COSO framework, prepare a Raw Material Inventory Procedure Guidebook, and evaluate its implementation at Linah Fas Cake MSME. A descriptive qualitative method was employed, with data collected through interviews, observation, and documentation. The findings indicate that inventory management remains simple, lacks written procedures, and is not supported by adequate record-keeping. Several COSO components have also not been implemented optimally. The guidebook was therefore prepared to include policies, task allocation, procedures, and supporting forms. Its three-week implementation improved inventory recording, clarity of responsibilities, and inventory supervision in accordance with COSO principles.