MENGOPTIMALKAN PENGENDALIAN INTERNAL BAHAN BAKU DAN IMPLIKASINYA TERHADAP KELANCARAN OPERASIONAL DI PT TRI SUKSES PRIMA

Abstract

Internal control over raw materials plays a crucial role in maintaining the smooth operation of food service companies such as PT Tri Sukses Prima. This study aims to determine the effectiveness of the internal raw material control system and its impact on operational efficiency and business continuity. The research method used is a descriptive qualitative case study approach, conducted through field observations, in-depth interviews, and documentation related to the procurement, storage, and use of raw materials within the company. The results show that the internal control system encompasses environmental control, activity control, and monitoring elements in accordance with the COSO framework. However, weaknesses were identified in the recording and monitoring of daily stock, causing potential discrepancies between physical and system data. These weaknesses can lead to production delays, material wastage, and operational cost inefficiencies. The study also found that human factors, such as limited training and high employee rotation, contribute to inconsistency in control implementation. To address these issues, this research recommends the implementation of an integrated inventory management system and continuous staff competency development to improve the accuracy, accountability, and timeliness of information. The findings are expected to contribute practically to enhancing operational governance in the food service industry and academically by enriching the literature on internal control systems of raw materials in Indonesian food and beverage enterprises.