COMPLIANCE AUDIT OF STANDARD OPERATIONAL PROCEDURES (SOP) FOR PURCHASING OF MERCHANDISE INVENTORY AT PT TRINITI PERKASA INTERNASIONAL

ABSTRACT


INTRODUCTION
A compliance audit is a very important review of a company. The benefit of conducting a compliance audit is to find out and determine whether the units/divisions in a company have complied with and implemented the rules and procedures made by higher authorities. An operational activity is controlled through the existence of Standard Operating Procedures, if all employees comply with the Standard Operating Procedures, it will certainly help the leadership in controlling the company, because one form of controlling the company's operations is by making Standard Operating Procedures.
PT Triniti Perkasa Internasional is one of the retail companies in Batam City which has several outlets or offline stores spread across three major malls in Batam City, namely Nagoya Hill mall, Mega mall and Grand Batam mall. In addition to developing its business through offline stores, PT Triniti Perkasa Internasional also has online stores on several social media platforms, including Shopee, Bukalapak, JD.ID, Blibli, Lazada and Tokopedia. All outlets sell a variety of goods that are dominantly bought by domestic and foreign tourists and some secondary to tertiary needs.
Even though the current pandemic worldwide has had a huge impact, including in the trade (retail) business, which is known to have decreased the company's turnover, PT Triniti Perkasa Internasional is still able to continue its operational activities through its online store, so this has led to increased consumption of merchandise through online purchases.
The increasing demand for merchandise through online purchases at PT Triniti Perkasa Internasional certainly affects the purchase or addition of stock of merchandise inventory at the company and this causes a discrepancy between the procedures for purchasing merchandise carried out by employees in the outlets with the Standard Operating Procedures applicable in the company. Considering that during the pandemic which then led to an increase in online purchases, PT Triniti Perkasa Internasional has also never conducted an audit of compliance with the Standard Operating Procedures for purchasing merchandise. So, when referring to the problem above, the Author feels need to evaluate and audit the process of purchasing merchandise procedures so that all activities related to purchasing merchandise run smoothly and in accordance with procedures determined by the company through the applicable Standard Operating Procedures due to Standard Operating Procedures is an important element that must exist as a reference/standardization of the work carried out by employees in the company in completing special work, reducing errors or omissions because it does not rule out the possibility of human errors in the field.
It is hoped that with the evaluation and audit of the procedure for purchasing merchandise inventory at PT Triniti Perkasa Internasional, it can be seen the compliance level of employee with the Standard Operating Procedures applicable in the company and prevent and minimize errors that can occur in these operational activities.
Based on the background and problems described above, the Author is interested in conducting research with the title "Compliance Audit with Standard Operating Procedures (SOP) for Purchasing of Merchandise Inventory at PT Triniti Perkasa Internasional".

METHOD
The research method used by the author is a descriptive analysis method where the author will provide an overview of the level of compliance of employees of PT Triniti Perkasa Internasional to the Standard Operating Procedures for purchasing merchandise that has been determined and applies at PT Triniti Perkasa Internasional. The analysis is divided into two, namely analysis based on the results of filling out the ICQ and analysis based on the results of compliance testing. The data collection method is carried out with the following techniques: a) Observation The author made direct observations on the object under study in order to obtain a general description of the procedure for purchasing merchandise at PT Triniti Perkasa Internasional and related to the evidence in direct observation. b) Interview Direct interviews with authorized sources were conducted using Internal Control Questionnaires (ICQ) which had been prepared and prepared by the author as an auditor based on the Company's Operational Standards for purchasing merchandise. The speakers or auditees are employees of PT Triniti Perkasa Internasional. c) Document Inspection After conducting an interview with the auditee, the results of the interview will be tested by the author as an auditor by inspecting the related documents. Inspection of this document will be based on the audit program that has been created by the Author.

Internal Control Questionnaires (ICQ)
The attached ICQ is made based on the Standard Operating Procedure (SOP) for purchasing merchandise that applies at PT Triniti Perkasa Internasional. ICQ was created to check the company's internal performance and the level of employee compliance in the field, especially in the procedure for purchasing merchandise. The following is an ICQ table created by the author:

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The results of the tabulation of the answers to the Internal Control Questionnaires (ICQ) above are as follows:

Table 2. Tabulation Results of Internal Control Questionnaires (ICQ) Answer
Source: Self-processed

Conclusion Based on ICQ Answer Results
Based on the results of the tabulation of ICQ answers above, the percentage of ICQ answers is 100% and it can be concluded that the employees at PT Triniti Perkasa Internasional have complied with the applicable Standard Operating Procedures.
For the purposes of interpreting the results of the calculation of the percentage of ICQ answers, the author uses the provisions proposed by Champion (2009) in the article Siregar, N. B. (2019) which states the classification of effectiveness assessment criteria as follows:

Table 3. Effectiveness Assessment Criteria
Source: Champion (2009) Based on the Champion method, the results of the ICQ answer tabulation percentage calculation of 100% are included in the very effective criteria. So it can be concluded temporarily that the employees at PT Triniti Perkasa Internasional have carried out and complied with the Standard Operating Procedures for purchasing merchandise that have been made and applicable in the company.

Control Testing Check Program
The control testing program was created by the author with the aim of being a guide for the author to carry out tests in the context of specific proof of all "YES" answers to the results of filling out ICQ answers. • Quotation can no longer be found because the supplier's offer occurred several years ago, but the previous price list has been inputted into the system • Travel Letter is not given by the Supplier during the delivery of the goods. The company does the matching of incoming goods using Invoice The goods received are in accordance with the Invoice and Purchase Order (whatsapp chat) both types, quantities, prices, and specifications of goods. The evidence is attached to the appendix 1. -TN Choconut 120 gr 5 packs with the reason the item has expired -TN Popnoa Pumpkin 110 gr 3 packs with the reason the item has expired -Salted Pumpkin 110 gr 3 packs with the reason the item has expired --TN Cockstailnut 400 gr 2 packs with the reason the item has expired -TN Cockstailnut 160 gr 6 packs with the reason the item has expired -Salted Peanut 180 gr 9 packs with the reason the item has expired -Salted Broad Beans 400 gr with the reason the item has expired -Potato Stick 100 gr with the reason the item has expired There is no No. Purchase Order due to ordering via whatsapp chat (Evidence is attached in attachment 1.2 No. 5). This Debit Memo has been authorized by the store employee (Mrs. Mariani H.). 6 Make a worksheet Attached in Table 6. 7 Request 5 samples Delivery Order.
There is a Delivery Order but in the form of a whatsapp chat containing the date of the delivery order, the name and quantity of the goods to be sent. The evidence is attached to the appendix 1.2 No. 1 to 5. 8 Check whether there is a checklist and authorize the officer who received the item.
Every item that comes is checked by shop employees (Mrs. Mariani H./ Mr. Asiong/ Mrs. Kania/ Mr. Alex) together with the invoice. Then the store employee checks between the goods that come not using a Delivery Order (because the Deivery Order is in the form of a whatsapp chat) but with an invoice and the check is affixed with a checklist or the initials of the store employee who received the goods. 9 Make a worksheet Attached in Table 7. 10 Choose 5 samples of goods in the warehouse (randomly).
11 Check that the 5 samples have been recorded in the inventory card and have been recorded in the system.

ARMAF CLUB NUIT EDP L100 has been recorded to the inventory card
and has been updated into the merchandise inventory system with no. evidence PI-21/08/064 as many as 6 pieces. 2. BILLIONS COFFEE CAP HORSE 40GR has been recorded to the inventory card and has been updated into the merchandise inventory system with no. evidence PI-21/08/056 as many as 12 pieces. 3. NARAYA 500*24 BAG XIAOHAHA CANDY has been recorded to the inventory card and has been updated to the merchandise inventory system with no. evidence PI-21/09/059 as many as 12 pieces. 4. -JAGUAR CLASICC BLACK M100 has been recorded to the inventory card and has been updated into the merchandise inventory system with no. evidence PI-21/09/072 as many as 6 pieces.
-SJP LOVELY EDP L100 has been recorded to the inventory card and has been updated into the merchandise inventory system with no. evidence PI-21/09/072 as many 1 piece.
-DVD COOL WATER EDT M125 has been recorded to the inventory card and has been updated into the merchandise inventory system with no. evidence PI-21/09/072 as many as 3 pieces .
-EMPER TOOL BOX EDT M100 has been recorded to the inventory card and has been updated into the merchandise inventory system with no. evidence PI-21/09/072 as many as 36 pieces.
-EMPER TOOL BOX SILVERT EDT M100 has been recorded to the inventory card and has been updated into the merchandise inventory system with no. evidence PI-21/09/072 as many as 36 pieces. 5. -KOPI BUBUK CAP KAPAL TANKER OLD370G*16P has been recorded to the inventory card and has been updated into the merchandise inventory system with no. evidence PI21/09/099 as many as 16 pieces.
-KOPI BUBUK CAP KAPAL TANKER NEW 370G*16P has been recorded to the inventory card and has been updated into the merchandise inventory system with no. evidence PI-21/09/099 as many as 16 pieces. 12 Make a worksheet Attached in Table 8 15 Make a worksheet Attached in Table 9.

Worksheet Compliance Worksheet No. 3 Testing for Inputting Merchandise Purchase Data into the System
Here is attached working paper no. 3 with a sample in the form of goods data that has been inputted into the system which was chosen at random. This working paper is made with the aim of checking whether the data of goods that have been inputted into the system has been supported by Purchase Orders, Invoices, travel documents, Delivery Orders, Quotations, and goods received in accordance with the Purchase Order in terms of type, quantity, price and specifications of the goods. Samples are selected randomly in the form of data items that have been inputted into the system Supporting evidence in the form of Purchase Orders, Invoices, Travel Letters, Delivery Orders, Quotations and the suitability of the price of goods received with the Purchase Order.

Conclusion
Merchandise purchase data is almost in accordance with what is in the system, but there are shortcomings in the form of complete supporting evidence, namely a travel document that is not provided by the supplier, and only 1 Quotation is found because the company directly inputs Quotation data into the system so that the Quotation is not archived by the company. The company matches the incoming goods not using a Purchase Order but using the invoice received with evidence in the form of initials or checklists, there is a discrepancy in 1 sample of merchandise data that has been inputted into the system, namely in the form of a lack of physical quantity/quantity of merchandise that came with the goods that arrived. ordered. The procedures carried out are almost in accordance with the Standard Operating Procedures (SOP). The compliance test paper for inputting merchandise purchase data into the system shows that there are 6 compliance indicators that must be paid attention to by employees (A -F) and the results show that from the 5 data sampled, omissions were found in the completeness of supporting documents related to the purchase of merchandise, namely in the form of Travel Letter, Quotation, and there is a discrepancy between the goods ordered and received in the form of a lack of physical quantity of the goods received. As a result of this negligence, it is difficult to check between the ordered goods and the goods delivered to the outlet because there is no travel document and it is difficult to find out the price quote that has been given by the previous supplier because the Quotation has never been archived.

Compliance Worksheet No. 6 regarding Testing for Completeness of Debit Memos
Here is attached working paper no. 6 with a sample in the form of a Debit Memo that was chosen at random. This working paper is made with the aim of checking whether the Debit Memo has been filled in completely with the date, type of goods returned, Purchase Order number, quantity, explanation of the reason for returning, authorization and supplier address. Samples are selected randomly in the form of Debit Memos Supporting evidence in the form of a Purchase Order in the form of a Whatsapp chat.

Conclusion
The Debit Memo has been filled in with the complete date, type of goods returned, quantity, explanation of the reason for returning, and the authorization and address of the Supplier, but the Purchase Order number was not found due to an order via whatsapp chat. The procedure carried out is almost in accordance with the Standard Operating Procedure (SOP). The working paper of compliance testing on the completeness of the debit memo shows that there are 7 compliance indicators that must be considered by employees (A -G) and the results show that of the 5 documents sampled, errors were found in filling out the Purchase Order number on the debit memo. As a result of this negligence, it is difficult to check between the goods to be returned and the goods that have been ordered.

Compliance Worksheet No. 9 regarding Testing for Checklists and Authorization of Goods Receiving Officers on Delivery Orders
Here is attached working paper no. 9 with a sample in the form of a Delivery Order that was chosen at random. This working paper is made with the aim of checking whether there is a checklist and authorization of the officer who receives the goods on the Delivery Order. There is no checklist and authorization because the Delivery Order is in the form of a Whatsapp chat containing confirmation of delivery of the goods, so there is no checklist and authorization for the officer who received the goods. The procedures carried out are not in accordance with the Standard Operating Procedures (SOP).

Information
A Checklists of goods receiving officers B Authorization of goods receiving officers The working paper on compliance testing with checkmarks and authorization of goods receiving officers on Delivery Orders shows that there are 2 compliance indicators that must be considered by employees (A -B) and the results show that of the 5 documents sampled, negligence was found in granting checklists and authorization the officer who receives the goods on the Delivery Order because the existing Delivery Order is not in the form of paper but in the form of a Whatsapp chat which cannot be checked and authorized on the chat. As a result of this negligence, it is difficult to check and legalize the goods sent to the outlet and the goods that have been ordered.

Compliance Worksheet No. 12 related to Testing on the Recording of Merchandise Purchases to the Inventory Card in the Warehouse and the Inventory Card in the System
Here is attached working paper no. 12 with samples in the form of merchandise in a randomly selected warehouse. This working paper is made with the aim of checking whether the sample of the goods has been recorded in the inventory card in the warehouse and has been recorded into the system.

Notes
Samples were selected randomly in the form of goods in the warehouse. Supporting evidence is in the form of inventory cards in the warehouse and inventory cards that have been inputted into the system.

Conclusion
Goods that have entered the warehouse have been recorded in the inventory card and have also been inputted into the system. The procedures carried out are in accordance with the Standard Operating Procedures (SOP). Information A Inventory card in the warehouse B Inventory card in the system The compliance test paper for recording purchases of merchandise to the inventory card in the warehouse and the inventory card in the system shows that there are 2 compliance indicators that must be considered by employees (A -B) and the results show that of the 5 items sampled, they have been carried out in accordance with The applicable Standard Operating Procedures (SOP) where merchandise that arrives at the outlet has been recorded on the inventory card in the warehouse has also been updated to the system inventory.

Compliance Worksheet No. 15 related to Testing for Input Purchase Orders into the System
Here is attached working paper no. 15 with samples in the form of Purchase Orders selected at random. This working paper was created with the aim of checking whether all of the Purchase Order samples have been correctly inputted into the system consisting of Purchase Order Date, Purchase Order Number, Delivery Order Number, Item Name, Item Type, Item Quantity, Item Code and Item Value. The compliance test paper for inputting Purchase Orders into the system shows that there are 8 compliance indicators that must be considered by employees (A -H) and the results show that of the 5 documents sampled, errors were found in filling the Purchase Order number and Delivery Order number. As a result of this negligence, it is difficult to detect or search for the existence of these documents, thus hampering the company's operational processes.

Conclusion Based on Test Results
Based on the results of the ICQ answers that the author has done previously, the percentage of ICQ answers obtained is 100%. However, after the author conducted testing in the field, there were several ICQ answers that were not in accordance with the tests carried out. So when referring to the results of the tests that have been carried out, the average percentage based on the test results is 66.14% which is calculated using the results of the working paper with the following formula: Total of correct answers The whole test answers x 100% Based on the Champion method, the results of the calculation of the average percentage of 66.14% are included in the effective criteria.

Analysis and Recommendations
After comparing the results of ICQ's answers with the results of testing in the field, the results obtained are not significant between the two things with a percentage of 100% and 66.14%, respectively. This insignificance is caused by several things, including: purchase documents in the form of Purchase Orders, the company should make changes to the Standard Operating Procedure (SOP) the purchase of the merchandise is made online based which has also been done by employees in the field and the result of these activities is that the business process becomes easier to do and of course reduces errors that might occur if the activities carried out in the field still refer to the Standard Operational Procedure (SOP) for purchasing merchandise that is currently in effect. 4. The company should archive all documents completely related to the purchase of merchandise that occurs in order to facilitate the process of tracing goods in the future.