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Khairul Rahman; Kamilah Kamilah; Muhammad Lathief Ilhamy Nst

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to determine the application of the Inpatient Services Accounting Information System in Supporting the Effectiveness of Internal Control of Hospital Revenue at the SMEC Medan Eye Hospital. The method used in this research is qualitative with descriptive analysis, with data collection techniques through interviews, observation and documentation. The results of this research are that the implementation of the Inpatient Services Accounting Information System has run smoothly, effectively and efficiently. SMEC Medan Eye Hospital has used a computerized system in all areas of its activities. Starting from patient reception to cash receipts. The use of a computerized system is followed by an application, namely SIM RS, to simplify all operational activities. And has a role in supporting internal control of Hospital revenue. This is proven by the faster data entry and payment processes at the cashier. This is supported by an adequate accounting information system and is proven by the system running well and smoothly.  

Sela Septiana; Riyanto Nur Wicaksono; Afifah Widiya Saputri; Nizar Azmi Fawwazillah; Mochammad Isa Anshori

Student Research Journal 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Human resources are the most dominant factor in an organization that is built based on needs and implementation. Effective human resource (HR) management must be considered in order to increase competitiveness in the global market and contribute to creating competence in an organization. At this time, human resource management (HR) in the future will become a major concern in the world of business and management, which is a key factor in preparing society to face challenges in the future which are increasingly complex and dynamic, so that organizational planning, implementation and control of resources is needed. human resources in the organization to achieve goals effectively and efficiently. With this, in a business world that continues to develop, it is important for organizations to understand and develop competencies so they can face the challenges and obstacles that continue to arise. Then, a future filled with technological changes, market dynamics and global challenges requires human resources (HR) who have relevant and competent skills and knowledge who are able to compete to maintain and increase the competitiveness of an organization. Success or failure depends on the ability of human resources to carry out their duties and functions. This does not only apply to workers, but in educational institutions, and in society for the future stages of their lives. Formal and informal education, lifelong learning, and access to information technology are key elements in ensuring continued competency. Apart from that, organizations and governments need to play an active role in creating an environment that supports the growth of human resource (HR) competencies. By increasing human resource competency, society can be better prepared to face future technological, economic and socio-cultural changes. The aim of this research is to provide competency development in organizations so that they are able to produce superior human resources (HR) in facing the future involving skills that are relevant to market needs. The research method used in this research is the literature study method. Where researchers study and analyze then provide appropriate descriptions in the form of competencies, organization and methods. The results obtained show that the development of appropriate organizational competencies can provide benefits such as better adaptation to changes in the innovation environment and more effectiveness, as well as achieving organizational competency excellence which requires understanding their business context and identifying the most relevant basic competency components so that they are effective in achieving goals. their strategy.

Arisa Maisyarah; Nurhasnah Nurhasnah; Alimir Alimir; Hamdi Abdul Karim

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This research was conducted at MTsN 1 Kota Payakumbuh based on several problems that the author found in class VIII MTsN 1 Kota Payakumbuh. This study was motivated by the lack of variety in the learning model applied in class, so that students were less active and felt bored in participating in the learning process, learning outcomes were less than optimal, and did not match what was expected. This research aims to find out how fiqh learning is implemented using the discovery learning model and the effectiveness of implementing the discovery learning model on the fiqh learning outcomes of class VIII students at MTsN 1 Kota Payakumbuh. This research is quantitative experimental research using a quasi-experimental approach. This research is located at MTsN 1 Kota Payakumbuh. The sample in this study consisted of two classes, namely the control class and the experimental class, with sampling using random sampling techniques. The instruments used in this research were observation, learning outcomes tests, and documentation. Based on research results from the N-Gain Score test results, it can be seen that the average score for the experimental class using the discovery learning model is 63.3982 or 63%, which is in the quite effective category. Meanwhile, for the control class whose learning was through lectures, an average of 24.0655 or 24% was obtained, which was included in the ineffective category. This means that there are significant differences in student learning outcomes between classes that use the discovery learning model and classes that do not use the discovery learning model. So, it can be concluded that there is effectiveness in applying the discovery learning model to the Fiqh learning outcomes of Class VIII students at MTsN 1 Kota Payakumbuh.  

Arisa Maisyarah; Nurhasnah Nurhasnah; Alimir Alimir; Hamdi Abdul Karim

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This research was conducted at MTsN 1 Kota Payakumbuh based on several problems that the author found in class VIII MTsN 1 Kota Payakumbuh. This study was motivated by the lack of variety in the learning model applied in class, so that students were less active and felt bored in participating in the learning process, learning outcomes were less than optimal, and did not match what was expected. This research aims to find out how fiqh learning is implemented using the discovery learning model and the effectiveness of implementing the discovery learning model on the fiqh learning outcomes of class VIII students at MTsN 1 Kota Payakumbuh. This research is quantitative experimental research using a quasi-experimental approach. This research is located at MTsN 1 Kota Payakumbuh. The sample in this study consisted of two classes, namely the control class and the experimental class, with sampling using random sampling techniques. The instruments used in this research were observation, learning outcomes tests, and documentation. Based on research results from the N-Gain Score test results, it can be seen that the average score for the experimental class using the discovery learning model is 63.3982 or 63%, which is in the quite effective category. Meanwhile, for the control class whose learning was through lectures, an average of 24.0655 or 24% was obtained, which was included in the ineffective category. This means that there are significant differences in student learning outcomes between classes that use the discovery learning model and classes that do not use the discovery learning model. So, it can be concluded that there is effectiveness in applying the discovery learning model to the Fiqh learning outcomes of Class VIII students at MTsN 1 Kota Payakumbuh.  

Tania Amelya; Jidan Akbar; Sri Dewi Lestari; Abdul Hamid; Muhammad Hafizh +1 more

Jurnal Riset Rumpun Ilmu Tanaman 2023 Pusat riset dan Inovasi Nasional

Aglaonema plants (Aglaonema spp.) are popular ornamental plants that are famous for the beauty and diversity of their leaves. However, pest attacks can disrupt the growth and beauty of this plant. An alternative to controlling pests is to use vegetable pesticides. This research aims to test the effectiveness of organic pesticides derived from bintaro fruit extract and the effect of using banana peels as a leaf polish on Aglaonema plants. Bintaro is a potential source of botanical pesticides because it contains compounds that inhibit insect feeding. On the other hand, banana peels, which are often overlooked, actually have the ability to naturally enrich the leaves because of their nutritional content. This research used a randomized block design (RAK) with six different treatments, including a control without treatment and chemical pesticide treatment as a comparison. The results of the study showed that bintaro fruit extract had no real effect on aglaonema pest attacks, P4 treatment had a real effect, with the highest number of respondents, but P3 treatment tended to give a duller leaf shine. These results show that the use of the botanical pesticide Bintaro fruit extract did not have a significant effect in killing Aglonema pests, but P2 and P3 treatments had a better effect than other treatments in dealing with pests and P4 treatment was the best in shining Aglonema leaves.

Fransiska Mochtar; Saddam Muhdi; Yessi Rahayu; Ami Amelia

The Journal General Health and Pharmaceutical Sciences Research 2023 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Menstrual disorders and premenstrual syndrome (PMS) are common gynecological conditions that significantly impact women's quality of life and productivity. Herbal medicine, used both traditionally and supported by scientific evidence, offers a promising preventive approach. This study aims to systematically evaluate the effectiveness of herbal medicine in preventing menstrual disorders and PMS. A systematic literature search was conducted following the PRISMA 2020 guidelines using databases such as PubMed, Scopus, ScienceDirect, and the Cochrane Library for articles published between January 2013 and December 2023. Out of 1,143 articles identified, 26 studies met the inclusion criteria. The most frequently studied herbs included Vitex agnus-castus, Zingiber officinale, Curcuma longa, and Foeniculum vulgare. Several randomized controlled trials reported significant improvements in PMS symptoms and menstrual cycle regulation. These findings support the potential of herbal medicine as an effective preventive strategy; however, further high-quality clinical trials with standardized preparations and long-term follow-up are needed for clinical validation.

Nia Elfiana; Bayu Widiyanto; Antika Tafrijiyah

Jurnal Bima : Pusat Publikasi Ilmu Pendidikan Bahasa dan Sastra 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This research aims to determine (1) the effect of using tea waste compost fertilizer on the growth of packcoy plants, (2) the effect of using tea waste compost fertilizer on the growth of water spinach plants (Ipomea Aquatic), and (3) comparing the effectiveness of tea waste compost fertilizer in cultivating water spinach. and packcoy. The research was carried out from March to May 2023 on the land of PT. Mount Slamat, Slawi. This research used a Completely Randomized Design (CRD) with 4 treatments and 3 repetitions, each treatment namely K0 (control), K1 (150 g), K2 (350 g) and K3 (450 g). The parameters of this research are plant height, number of leaves, and plant weight when the plants are 30 days after planting. The data were analyzed using analysis of variance (ANOVA). The results of the research show that (1) The effect of tea waste compost fertilizer on the growth of packcoy plants has a real influence on the growth of plant height, number of leaves and weight of packcoy plants. K2 treatment with a dose (350 g) showed the best results for average plant height (24.1 cm), number of leaves (17 pieces) and plant weight (29.6 grams). (2) The effect of tea waste compost fertilizer on the growth of kale plants has a significant effect on the growth of plant height, number of leaves and weight of kale plants. K2 treatment with a dose (350 g) showed the best results for average plant height (58.6 cm), number of leaves (50.3 pieces) and plant weight (44.5 grams). (3) Comparing the effectiveness of tea waste compost fertilizer in cultivating water spinach and packcoy varies depending on various factors, including the composition of tea waste, growing conditions, and plant nutritional needs.

Stevanny Stevanny; Ni Luh Vita Widyasari Susrama Putri

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Monopolistic competition is a profound issue in civil law and has the potential to threaten the business ecosystem and consumer rights. This journal aims to investigate efforts to control monopolistic competition through a civil law perspective, with an emphasis on the protection of consumers and small entrepreneurs. The study utilizes an analytical and comparative law approach to identify the applicable legal framework in various jurisdictions, focusing on recent cases involving monopolistic competition. The findings of this study show that civil law has a significant role to play in the control of monopolistic competition by protecting consumer rights and regulating business practices that may hinder competition. The research also highlights the challenges faced in applying civil law in monopolistic competition cases and striking the right balance between consumer protection, small entrepreneurs, and economic sustainability. Legislative and judicial efforts undertaken by various countries are also analyzed to assess the effectiveness of monopoly competition control in supporting a fair and competitive economy. The results of this study provide a deeper understanding of the role of civil law in the control of monopolistic competition and its implications for the protection of consumers and small businesses. The practical implication of this research is the importance of strict supervision of monopolistic practices, strong consumer protection policies, and cooperation between various related parties to maintain a healthy business ecosystem.

Elisabeth Sherly Noveli Simon; Maria Nona Dince; Emilianus Eo Kutu Goo

JURNAL RISET AKUNTANSI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

The formulation of the problem in this research is whether the implementation of the sales accounting information system is appropriate in supporting internal control at CV. Agung Mandiri Motor? This research aims to determine the application of the sales accounting information system in supporting the effectiveness of internal control at CV. Agung Mandiri Motor. This research was carried out at CV. Agung Mandiri Motor using qualitative methods. There are two sources of data in this research, namely primary data and secondary data. The data collection techniques used were documentation, interviews and observation. The data analysis technique used is by comparing the results of field findings with the cash and credit sales accounting information system theory at CV.Agung Mandiri Motor. The results of this research indicate that the sales accounting information system implemented by CV. Agung Mandiri Motor is not yet fully suitable to support the effectiveness of internal control.

Endang Supriatna; Linda Putri Sari

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

One of the most basic and most important things in dealing with the circulation of false information is to strengthen digital literacy and ethics in students, the purpose of this study is to provide education and socialization about the urgency and strengthening of digital literacy and ethics as a preventive in preventing Hoax and Hate Speech information circulating on social media, this study uses descriptive qualitative methods with the results: First, strengthening digital literacy is an effective solution in dealing with fake news circulating, because the higher a person's cognitive abilities, the more selective he is in sorting out the information presented, Second, the implementation stage in strengthening and learning literacy and learning ethics is with various learning methods, especially digital-based learning media, school literacy movements, e-learning and utilization of online learning platforms and applications in honing students' cognitive skills and skills in digital literacy, as well as the effectiveness of socialization about the impact and dangers of hoaxes and hate speech. Third, the obstacles in strengthening digital literacy and digital ethics are student skills, weak parental control and supervision, social and economic status, and the skills and abilities of teachers who are required to continue to innovate.

Ayunda Sinta Sumitran

Jurnal Inovasi Riset Ilmu Kesehatan 2023 Pusat Riset dan Inovasi Nasional

Background: Anemia in pregnant women when the hemoglobin level is below 11gr/dL. Dates are one of the non-pharmacological therapies in the treatment of anemia. Research objective: to determine the effectiveness of giving dates to increase hemoglobin levels in anemic pregnant women. Research method: This research design uses experimental methods. In this study using the research design Two Group Pre test Post test Control Design. The population in this study were all pregnant women at the Independent Midwife Practice, a total of 50 people who experienced anemia. The sample studied was 20 pregnant women who experienced anemia. The experimental group was given 7 dates of dates every day for 7 days and the control group only consumed Fe tablets. Results: The average value of hemoglobin levels in the pretest control group was 10.090 ± 5685 gr/dl while the posttest was 10.210 ± 0.4999 gl/dl. The average value of hemoglobin levels in the pretest treatment group was 10.100 ± 0.6360 gl/dl while the posttest was 11.310 ± 0.7608 gl/dl. The Mann Witney test showed that the difference in hemoglobin levels between the treatment group and the case group resulted in a p value of 0.004 <0.005, which means that there was a difference in the results of hemoglobin levels between the dates given group and the case group. Conclusion: dates are effective in increasing hemoglobin levels in anemic pregnant women.

Imam Mustofa; Nur Ainiyah; Hari Setiono; Hartono Hartono

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.      

Nisa Sri Rahayu Hsb; Nurbaiti Nurbaiti; Laylan Syafina

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to determine the effectiveness of implementing the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma. This research was conducted at MTsS Al- Abror Muara Soma. This study uses qualitative research methods with a descriptive approach. Data collection techniques through observation techniques, interviews, and documentation. The research results show that the implementation of the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma is less effective. Can be seen by using the checklist method, the result of the calculation are 40% which means it is less effective in implementing the internal control system and 60% the effectiveness cannot be proven for environmental aspects of control, there is no segregation of duties in the coordinator of facilities and infrastructure, namely the existence of multiple positions carried out by the administration, and there is still a lack of concern in maintaining facilities and there are still incomplete and inadequate facilities. For the information and communication aspect, it is proven that the numbering of facilities has not been implemented, manual recording of inventory for each class has not been implemented and there is no recording system for removing facilities and infrastructure that are not longer used or left in stroge, and for the supervision aspect it has not been carried out properly because special staff have not been formed to supervise facilities and infrastructure and have not carried out routine inspections of school facilities.

Indah Nurfazriah; Ayuni Hartati

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2023 International Forum of Researchers and Lecturers

Early marriage is a reproductive health problem that has a negative impact on adolescent survival. The limited knowledge of adolescents about reproductive health has an impact on a lack of attitude which results in adolescents committing deviant acts. Interventions to increase youth knowledge and attitudes about the impact of early marriage are urgently needed, one of which is peer education. The purpose of this study was to analyze the effectiveness of health promotion using the peer education method on the knowledge and attitudes of young women about the impact of early marriage. The design of this study was the Pre-Experimental Pretest-Posttest without Control Group. The sample in this study were 59 class VII girls using the accidental sampling technique. The results showed a p value of 0.000, so it could be concluded that peer education was effective in increasing the knowledge and attitudes of young women about the impact of early marriage. It is hoped that schools can cooperate with local health agencies in the form of counseling and health education.

Khairul Adam; Al-baihaqi Anas

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The researchers found problems in grade 5 at SD Jam'iiyatul Hujjaj Bukittinggi, namely students' difficulties in understanding Arabic vocabulary. To increase students' understanding of Arabic vocabulary, the researcher applied the question-and-answer method through picture media. The purpose of this study is to determine the effectiveness of using the question and answer method through picture media to increase Arabic vocabulary and to find out the increase in Arabic vocabulary mastery after using the question and answer method through picture media at SD Jam'iiyatul Hujjaj Bukittinggi.This study used quantitative research with a group pretest-posttest design. Researchers took samples in this research experimental class of 28 students and control class of 28 students.The tools used for collecting data were observation, examination, and documentation. and student learning outcomes using the question-and-answer method through media images of 5th grade elementary school students. Based on the acquisition of an average value of 83, This is also proven through the calculation of "T." Calculate more than the "T" Table, namely 2,463.Then H0 is rejected and Ha is accepted. So it can be concluded about the effectiveness of the use of the question and answer method through picture media for students in grade 5 at SD Jam'iiyatul Hujjaj Bukittinggi.

Olwadus Waspada Laia; Andarweni Astuti; Hartutik Hartutik

Jurnal Pendidikan Agama dan Teologi 2023 International Forum of Researchers and Lecturers

The research conducted at SMP Yoannes XXIII Semarang aims to determine the effectiveness of implementing interactive media, specifically Articulate Storyline 3, in PAK learning. This True Experimental Design study selected class VIII C, consisting of 28 students, as the experimental group, and class VIII B, with 27 students, as the control group at SMP Yoannes XXIII Semarang. The analyzed results of the research indicate that the posttest scores of students who participated in interactive media learning were 82.50 points, significantly higher than the control group, which scored only 70.19 points. The N-Gain test also demonstrates the increased effectiveness of interactive media, with a score of 59.09 points, categorized as fairly effective. The influence of curiosity on student learning outcomes using this learning media was found to be 66.6%. In conclusion, based on the data analysis findings, students in class VIII at SMP Yoannes XXIII Semarang benefited from the use of interactive media based on Articulate Storyline 3 in their learning process.

Siti Hutami Hariati M

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Implementation of Management Control Systems in Improving Employee Work Effectiveness at the National Counterterrorism Agency of the Republic of Indonesia (supervised by Mursalim and Fadliah Nasaruddin). The aims of this study were to determine (1) the adequacy of the management control system (SPM) implementation, and (2) the SPM's role in increasing the effectiveness of the work of employees at the National Counterterrorism Agency (BNPT) of the Republic of Indonesia. This study uses primary data, namely through the distribution of questionnaires. The research methodology used is a qualitative descriptive analysis method. Testing the data using questionnaire answers with a sample consisting of 210 civil servants and TNI/POLRI, 83 PTT and 17 task units of the BNPT of the Republic of Indonesia. Based on the results of the questionnaire testing, it was concluded that the adequacy of the implementation of SPM at the BNPT of the Republic of Indonesia was very adequate. And, the role of SPM in increasing the work effectiveness of employees at the BNPT of the Republic of Indonesia, is very important.

Ifmaily Ifmaily; Hastri Delfa Yenti; Meta Emillia Surya Dharma

Jurnal Inovasi Riset Ilmu Kesehatan 2023 Pusat Riset dan Inovasi Nasional

In previous research, mango rind extract has been studied as an antioxidant, antihypertensive, and antidiabetic, because it contains flavonoids and 17% mangiferin compounds. In this research, the effect of arumanis mango rind extract gel (Mangifera indica L.) as an anti-inflammatory was tested in male white mice induced by carrageenan using the granuloma pouch method. This experimental study used experimental white male mice which were grouped into 5 groups: the control group, the group with 2% mango rinf extract, the group with 4% mango rind extract, the group with 8% mango rind extract, and the comparison group. The parameters that were analyzed were exudate volume, total leukocytes, and type of leukocytes on days 3, 5, 7. The results showed that mango arumanis (Mangifera indica L.) rind extract had anti-inflammatory effectiveness topically as indicated by a decrease in the average exudate volume, total leukocytes, and leukocyte cell types (segmented neutrophil cells and lymphocyte cells) in each concentration group of mango rind extract, based on two-way ANOVA test and Duncan's test showed significant differences with respect to concentration and time (p<0.05). It can be concluded that all gel concentrations of arumanis mango rind extract (Mangifera indica L.) 2%, 4%, and 8% have anti-inflammatory effects.

Risma Nurhapsari; Kusna Djati Purnama

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

Susanto Susanto; Tri Ratnawati

JURNAL RISET AKUNTANSI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

PT Mitra Fajar Selaras Surabaya is a company engaged in the trading of medical equipment, particularly in the field of bone and nerve surgery. Inventory of goods is a valuable asset for a trading company. Internal control of merchandise inventory is crucial for supervision and security purposes to prevent fraudulent activities that can result in company losses. This research aims to analyze whether the internal control of merchandise inventory at PT Mitra Fajar Selaras Surabaya is effective and efficient according to the COSO ERM Integrated Framework. This research is a qualitative descriptive study, and the data collection methods used include observation, questionnaires, literature review, and documentation. The results of this research show that the internal control of merchandise inventory implemented by PT Mitra Fajar Selaras Surabaya is quite effective and efficient. However, there are still findings regarding several aspects that do not fully comply with the components of the COSO ERM Integrated Framework.