Analyze The Internal Control Of Raw Material Inventory at PT Toba Pulp Lestari, Tbk Habinsaran Sector

Abstract

This study aims to analyze the internal control of raw material inventory at PT. Toba Pulp Lestari, Tbk Habinsaran Sector. Raw materials such as eucalyptus wood, fuel, fertilizers, and pesticides play a role in supporting the production process. The research uses a descriptive qualitative approach, with data collection techniques including interviews, observation, and documentation. The analysis is based on the five components of the COSO framework: control environment, risk assessment, control activities, information and communication, and monitoring. The results show that internal control has been implemented ineffectively, although there are still some weaknesses in supervision and distribution.