ANALYSIS OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM OVER INVENTORY MANAGEMENT IN MEDIUM-SIZED COMPANIES

This reserach aims to analyze and provide recommendations for improving the effectiveness of internal control system in inventory management at PT TMT. TMT is a medium-sized manufacturing company specializing elevators escalators, where serves as main source revenue company. Having good crucial influence TMT's business operations mitigate existing risks. However, company, faces limitations resources, infrastructure, income, which can hinder implementation an effective system. research adopts qualitative approach that refers COSO framework. Data collection techniques include interviews, direct observations, analysis Standard Operating Procedures (SOP) documents. Based on findings, it was found still has weaknesses related five components study expected accurate information regarding condition offer improve company's control.