Analysis of Application of Internal Control System and Inventory Accounting System of Raw Materials on Beverage Sales Accounting System on Marvellicious Drinks Station

The study aims to analyze the application of internal control systems and
the accounting system of raw material supplies on the beverage sales accounting
system. This research uses qualitative methods with a case study approach. The
subject of this study is the Marvellicious Drinks Station and the object of this
research is the application of internal control systems and accounting systems of
raw materials inventory on the sales accounting system. Data analysis through the
data collection stage, data reduction, data presentation and withdrawal of
conclusions.
Based on the results of this study this study shows that Marvellicious
Drinks Station has implemented a well-built internal control system. But still need
improvement. As for the accounting system the raw materials inventory applied
by Marvellicious Drinks Station is also quite good. But it is still necessary to add
human resources and for documents and accounting records that are used still
have to be added to the completeness.