Organizational Culture as a Foundation for Strengthening Internal Control Systems at PT. Anugerah Media Data Nusantara (AMAN ISP)

Abstract

Effective internal control is essential for a company's operations, including inventory management. PT. Anugerah Media Data Nusantara (AMAN ISP) faced challenges in inventory management before implementing Standard Operating Procedures (SOP). This community service program aims to provide training in the implementation of inventory management SOPs to improve operational efficiency and reliability of inventory reporting. The method used is Participant Action Research (PAR), which involves observation, training, and evaluation. The results of the study showed that the implementation of inventory management SOPs improved efficiency, recording accuracy, and inventory control and supervision. Despite facing challenges such as resistance to change and limited resources, positive impacts began to be felt, including reducing inventory discrepancies. The implementation of SOPs has a sustainable positive impact on the company's operational performance.