Kinary Nurullah Primary Author Tri Fanny Destia Primary Author Paul S Hutauruk Primary Author Romi Vernando Kudato Primary Author Wynd Rizaldy Primary Author

This study aims to evaluate the warehousing system that has been owned by PT. Warso Dharma Utama. PT. Warso Dharma Utama is an official lubricants distributor of Pertamina based in Rawasari, East Jakarta. The research method used is a qualitative descriptive method. The result shows that internal control over warehousing was not effective, where there was a lack of workers who had experience in the functions related to the receipt, expenditure and delivery of goods so that it was sometimes difficult to implement FIFO in every warehouse activity. Monitoring of merchandise inventory has been done regularly every month by the warehouse through stock opname activities.