Abstract
This study aims to evaluate the internal control over supporting inventory at PT XYZ a palm oil plantation. Inventory is one of the important factors in production processes, without sufficient inventory a production cannot run optimally. However, Improperly controlled inventory can lead to losses from damaged goods that become unusable in palm oil production. Using qualitative research with a case study approach, this research conducted a literature study and interviews with relevant stakeholders to find out the causes of the loss of supporting inventory and provide recommendations on these findings. Results of this study indicate that company needs to including supporting inventory as a component in conducting risk assessment, increasing coordination between departments, using electronic systems to replace manual processes and making SOPs for risks that are currently not mitigated to avoid inventory losses in the form of damage or expiration. Keywords: Internal Control; Supporting Inventories; Obsolescence; Palm Oil.
Published Version
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