Effectiveness of Internal Control of Financial Reporting (PIPK) on Inventory Management at BPS Pasuruan Regency

Abstract

Inventory is one of the important and liquid assets in an organization, including at BPS Pasuruan Regency. Effectively managed inventory can maintain smooth operations, minimize the risk of deviations, and help the organization achieve its goals. The flow of inventory management includes the process of receiving, storing, issuing, and controlling. Internal financial reporting control (PIPK) is the key to ensuring that inventory management has been running effectively and accountably. This study aims to analyze the effectiveness of the implementation of PIPK on inventory management at BPS Pasuruan Regency. The study was conducted using a qualitative approach with a case study method. Data were collected through interviews with inventory managers, direct observation, and documentation. The results of the study indicate that PIPK at BPS Pasuruan Regency has been implemented quite well. The implementation of PIPK has had a positive impact on inventory management at BPS Pasuruan Regency, such as increasing accountability, efficiency, and effectiveness in inventory management.