On manufacturing companies, raw material inventory is a production element that is very important in producing product. This study aims to describe and analyze the raw material inventory accounting system CV.CoolClean Malang in improving internal controls. This research is a qualitative descriptive research with cash study approach, through interviews and documentation. The results of this study revealed that the procedures for raw material inventory accounting system there are still weaknesses. This can be seen in related functions are geminating functions and responsibilities, Number of document creation is still less attention, there are no physical count results list. In the authority system and recording procedures in making the report of receipt of goods will be undertaken by the warehouse, when it should be the responsibility for the storage of goods not receiving goods. In a physical calculation system is done only once and no holder of stock opname, beside that physical calculations performed by warehouse division but warehouse division that will be evaleated, It can weaken internal controls. This research result need to separation of functions, the number of document creation note monitored, made a calculation list physical results, form a committee Physical calculations to improve the internal control.