Pengaruh Sistem Pengendalian Internal Terhadap Persediaan Barang

Studi pada salah satu perusahaan retail di Kota Bandung

Authors

  • Wajib Ginting STIE Inaba, Bandung, Indonesia. Author

DOI:

https://doi.org/10.55208/cg0gyj79

Keywords:

internal control system, inventory

Abstract

This research departs from identifying problems that occur, which indicate a gap in the inventory of goods. This study aims to determine the effect of the internal control system on the inventory of goods. The research method used is quantitative research methods with simple regression analysis techniques carried out at one of the retail companies in Bandung. The results showed a significant effect of the internal control system on the inventory of goods. The results of this study recommend that the company further improve its internal control system.

References

Badara, M. (2013). Impact of the effective internal control system on the internal audit effectiveness at local government level. Journal of Social and Development Sciences, 4(1), 16-23.

Cheruiyot, S. K. (2014). Effectiveness of Internal Control Systems In Safeguarding Inventory. Master of Business Administration Kabarak University.

Mahadeen, B., Al-Dmour, R. H., Obeidat, B. Y., & Tarhini, A. (2016). Examining the effect of the Organization’s Internal Control System on Organizational Effectiveness: A Jordanian empirical study. International Journal of Business Administration, 7(6), 22-41.

Lin, R. (2019). The Importance of Successful Inventory Management to Enterprises-A Case Study of Wal-Mart. International Conference on Management, Finance and Social Sciences Research (MFSSR 2019)

Susanto, A. (2017). Sistem Informasi Akuntansi. Lingga Jaya, Bandung.

Downloads

Published

30-06-2021

How to Cite

Ginting, W. (2021). Pengaruh Sistem Pengendalian Internal Terhadap Persediaan Barang: Studi pada salah satu perusahaan retail di Kota Bandung. Acman: Accounting and Management Journal, 1(1), 1-5. https://doi.org/10.55208/cg0gyj79