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This study aims to analyze how the internal control system of merchandise inventory that has been running so far and should be carried out by PT. Hokkian Anugerah Karya Abadi Banjarmasin, the method used in this study is descriptive qualitative, the population of this study is all employees of PT. Hokkian Anugerah Karya Abadi Banjarmasin, totaling 89 people and a sample of 4 people consisting of leaders/managers, admin staff, warehouse staff and accounting staff, data collection techniques were obtained from observation, interviews and documentation. The results showed that the internal control system for merchandise inventory at PT. Hokkian Anugerah Karya Abadi Banjarmasin still had weaknesses in the components of the internal control system related to control and monitoring activities, and elements of the internal control system in the authority system and recording procedures, healthy work implementation. and quality employees who are still not optimal, this affects the difference in the amount of physical stock of merchandise inventory in the warehouse with the company's computer programmed.