Sistem Pengendalian Internal Persediaan Barang Dagang Pada Swalayan 88 Plaza Jalan Yos Sudarso Bengkalis

This study aims to analyze the inventory control system of merchandise implemented at Swalayan 88 Plaza Jalan Yos Sudarso Bengkalis. Inventory is an important element in retail business operations, so effective control is needed to ensure the availability of goods, prevent losses due to loss or damage, and support smooth operations. This study uses a qualitative descriptive approach with data collection methods through observation, interviews, and documentation. The results of the study indicate that Swalayan 88 has implemented a digital- based inventory control system using an eternal system integrated with the Point of Sale (POS) application. Operational procedures, recording and recording, monitoring, and tasks have been carried out in accordance with internal control principles. However, there are several obstacles such as delays in data input, system disruptions, and lack of employee understanding of the system. This study concludes that the inventory control system at Swalayan 88 is quite effective but still requires improvements in HR training and technology infrastructure.