<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" LABEL="Eprints Item" OBJID="eprint_46188" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-08-19T06:15:17Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_46188_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Analisis Sistem Pengendalian Internal Atas Persediaan Brang Dagang pada Swalayan Jhon Kopi Alahan Panjang</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Yovela Aulia</mods:namePart><mods:namePart type="family">Rahmi</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal terhadap persediaan barang dagang di Swalayan Jhon Kopi Alahan Panjang. Sistem pengendalian internal yang efektif sangat penting untuk menjaga keakuratan data persediaan, mencegah pencurian, serta memastikan kelancaran operasional dan laporan keuangan. Metodologi penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data berupa wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa Swalayan Jhon Kopi Alahan Panjang telah menerapkan beberapa komponen dasar pengendalian internal, seperti pemisahan tugas, pencatatan yang teratur, dan pengawasan berkala. Namun, terdapat beberapa kelemahan, termasuk kurangnya prosedur pengendalian atas barang masuk dan keluar serta minimnya pelatihan untuk staf terkait pengelolaan persediaan. Penelitian ini merekomendasikan peningkatan prosedur pengendalian, pelatihan staf, dan penerapan teknologi informasi untuk memperbaiki efisiensi dan akurasi sistem pengendalian internal. Implikasi dari penelitian ini diharapkan dapat membantu Swalayan Jhon Kopi dalam meningkatkan pengelolaan persediaan, mengurangi risiko kerugian, dan mendukung pertumbuhan bisnis yang berkelanjutan</mods:abstract><mods:classification authority="lcc">HB Economic Theory</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2024-11</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;AKUNTANSI FEB UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_46188"><mets:rightsMD ID="rights_eprint_46188_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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