摘要:Generally, trading companies in Indonesia have items that some day want to besold or consumed in a normal operational cycle of the company, these items areusually referred to as inventory. Internal control of inventories is to obtainevidence about each of the assertions related to significant transactions andbalances of inventories. This research aims to find out how the system ofinternal control of companies that were analyzed by using the ratio of activity atPT. Bayusima Trinity. The calculation is done by analyzing the ratio of activityto find out how the companys inventory turns in using a variety of assetsindicates that PT. Trinity Bayusima efficient enough so that raises its ownprofits for the company.