Analisis Sistem Pengendalian Internal Persediaan pada PT. Nathania Mahelti Sejahtera
Keywords:
Internal Control System, Inventory Management, Technology Adoption
Abstract
Sistem pengendalian internal persediaan merupakan elemen penting dalam menjaga keamanan dan akurasi aset perusahaan. Penelitian ini bertujuan untuk menganalisis efektivitas penerapan sistem pengendalian internal persediaan pada PT Nathania Mahelti Sejahtera. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui observasi dan wawancara. Hasil penelitian menunjukkan bahwa perusahaan telah melakukan beberapa langkah pengendalian, seperti pemisahan tugas dan otorisasi, namun masih memiliki kelemahan dalam hal keakuratan data dan pemanfaatan teknologi. Penggunaan teknologi yang masih dilakukan secara manual menyebabkan perusahaan rentan terhadap kesalahan manusia dan keterlambatan informasi. Pemantauan yang hanya dilakukan pada akhir periode juga menghambat kemampuan perusahaan dalam merespon masalah secara cepat. Oleh karena itu, rekomendasi yang diberikan adalah untuk mengadopsi teknologi modern dalam pengelolaan persediaan dan meningkatkan frekuensi pemantauan agar sistem pengendalian internal dapat berjalan lebih efektif dan efisien.
References
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Adrianti, A. (2023). Pengaruh akuntabilitas dan transparansi terhadap pengelolaan bantuan langsung tunai dana desa dengan sistem pengendalian internal sebagai variabel moderasi di kabupaten gowa. Income Journal: Accounting, Management and Economic Research, 2(1), 33-44. https:/doi.org/10.61911/income.v2i1.29
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Agboola, F., Malgwi, Y., Mahmud, M., & Oguntoye, J. (2022). Development of a web-based platform for automating an inventory management of a small and medium enterprise. Fudma Journal of Sciences, 6(5), 57-65. https:/doi.org/10.33003/fjs-2022-0605-1064
Agboola, F., Malgwi, Y., Mahmud, M., & Oguntoye, J. (2022). Development of a web-based platform for automating an inventory management of a small and medium enterprise. Fudma Journal of Sciences, 6(5), 57-65. https:/doi.org/10.33003/fjs-2022-0605-1064
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Amsaroka, M. (2024). Literature review: the relationship between internal control system of the government (spip), good government governance (ggg), and fraud prevention. Jasa (Jurnal Akuntansi Audit Dan Sistem Informasi Akuntansi), 8(1), 122-136. https:/doi.org/10.36555/jasa.v8i1.2440
Brotojoyo, E. and Purwantini, V. (2021). Analisis kualitas sumber daya manusia, sistem pengendalian internal, komunikasi interpersonal terhadap kinerja pegawai negeri sipil. Buana Ilmu, 5(2), 176-189. https:/doi.org/10.36805/bi.v5i2.1813
Dangi, R. (2023). Impact of information, technology infrastructure, inventory management and demand on the overall performance of the pharmaceutical supply chain. Paradigm a Management Research Journal, 27(2), 211-228. https:/doi.org/10.1177/09718907231208761
Dharmawati, T., Kamal, I., Cakranegara, P., & Revinzky, M. (2022). Mediation effects of fraud prevention on the relationship of internal control, risk management and organizational performance. Atestasi Jurnal Ilmiah Akuntansi, 5(2). https:/doi.org/10.57178/atestasi.v5i2.123
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Farid, J. (2022). Determinan efektivitas audit internal pemerintah. Paradoks Jurnal Ilmu Ekonomi, 5(4), 296-308. https:/doi.org/10.57178/paradoks.v5i4.519
Farkhan, H. (2023). The implementation of knowledge management on fraud prevention of pt bahagia idkho mandiri. Devotion Journal of Research and Community Service, 4(6), 1270-1281. https:/doi.org/10.59188/devotion.v4i6.482
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Halim, C. (2022). Rancangan sistem kontrol manajemen persediaan toko bintang terang. Jurnal Administrasi Bisnis, 18(1), 36-53. https:/doi.org/10.26593/jab.v18i1.5080.36-53
Hariyanti, T. P., & Suharsono, A. S. (2022). ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG. Journal of Accounting and Tax, 01(01), 56–66.
Hitawasana, P. (2023). Pengaruh kompetensi sumber daya manusia, pemahaman akuntansi, sistem informasi akuntansi, dan sistem pengendalian internal terhadap kualitas laporan keuangan koperasi di kecamatan buleleng. Vokasi Jurnal Riset Akuntansi, 12(3), 57-68. https:/doi.org/10.23887/vjra.v12i3.65171
Indriyani, D. and Mappanyukki, R. (2022). The effect of government accounting standards, utilization of information technology, and accounting internal control on the quality of financial reports with organizational commitments as moderating variables. Fair Value Jurnal Ilmiah Akuntansi Dan Keuangan, 5(4), 1994-2006. https:/doi.org/10.32670/fairvalue.v5i4.2788
Karim, N., Nawawi, A., & Salin, A. (2018). Inventory management effectiveness of a manufacturing company – malaysian evidence. International Journal of Law and Management, 60(5), 1163-1178. https:/doi.org/10.1108/ijlma-04-2017-0094
Khairunisa, H. (2023). Internal audit effect on inventory control. Acman Accounting and Management Journal, 3(1), 49-54. https:/doi.org/10.55208/aj.v3i1.60
Kristanti, O. (2023). Faktor-faktor yang mempengaruhi efektivitas sistem pengendalian internal: peran audit internal, karakteristik auditor internal, dan kualitas audit internal. Sentri Jurnal Riset Ilmiah, 2(8), 2899-2911. https:/doi.org/10.55681/sentri.v2i8.1304
Kristianingsih, E. (2022). Determinan kualitas penyerapan anggaran belanja dengan sistem pengendalian internal sebagai variabel moderasi (studi empiris pada perguruan tinggi negeri ditjen diktiristek kemendikbudristek). beaj, 2(2), 90-107. https:/doi.org/10.15294/beaj.v2i2.37786
Monica, C. and Josephine, K. (2024). Pengaruh leverage, intensitas modal, dan intensitas persediaan terhadap tarif pajak efektif pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2019-2022. AKURASI: Jurnal Riset Akuntansi dan Keuangan, 6(2), 243-255. https:/doi.org/10.36407/akurasi.v6i2.1372
Nita, N. and Supadmi, N. (2019). Pengaruh pengendalian internal, integritas, asimetri informasi dan kapabilitas pada kecurangan akuntansi. E-Jurnal Akuntansi, 28(3), 1819. https:/doi.org/10.24843/eja.2019.v28.i03.p12
Orobia, L., Nakibuuka, J., Bananuka, J., & Akisimire, R. (2020). Inventory management, managerial competence and financial performance of small businesses. Journal of Accounting in Emerging Economies, 10(3), 379-398. https:/doi.org/10.1108/jaee-07-2019-0147
Pitaloka, B., Carolina, A., & Abrori, R. (2022). Peran sistem integritas, sistem pengendalian internal, kepem-impinan dan komitmen organisasi terhadap akuntabilitas. Infestasi, 18(2), Inpress. https:/doi.org/10.21107/infestasi.v18i2.17534
Pratiwi, D., Livianti, S., Sunjaya, F. Saputra, W. S., & Renata, G. (2023). Manajemen laba pada perusahaan sektor makanan dan minuman. Jurnal Muara Ilmu Ekonomi dan Bisnis, 7(2), 255-263. https:/doi.org/10.24912/jmieb.v7i2.23032
Pratiwi, D. and Kanatalo, M. (2022). Pengaruh profitabilitas, capital intensity, dan inventory intensity terhadap penghindaran pajak. Prosiding Konferensi Ilmiah Akuntansi IX, 9(01).
Puspita, N. (2023). Pengaruh tata kelola lpd, pengendalian internal, dan integritas karyawan terhadap pencegahan fraud pada lpd se-kabupaten buleleng. Jurnal Akuntansi Profesi, 14(02), 442-456. https:/doi.org/10.23887/jap.v14i02.63811
Radojevi?, A., Dragi?evi?, P., & Milašinovi?, M. (2022). Interdependence of control activities and monitoring as components of the internal control system of manufacturing companies in the republic of serbia. Acta Economica, 20(36), 175-194. https:/doi.org/10.7251/ace2236175r
Rahman, K. G. (2020). Sistem Pengendalian Internal Dan Peran Audit Internal Terhadap Pencegahan Kecurangan. Bongaya Journal for Research in Accounting, 3(1), 20–27. https:/ojs.stiem-bongaya.ac.id/index.php/BJRA
Rahmayanti, N., Mariyani, K., & Bahwiyanti, J. (2023). Analysis of the internal control system for merchandise inventory at pt hokkian anugerah karya abadi banjarmasin. International Journal of Research in Business and Social Science (2147-4478), 12(2), 580-587. https:/doi.org/10.20525/ijrbs.v12i2.2390
Rosini, I. and Hakim, D. (2020). Determinan kecenderungan fraud berdasarkan aspek akuntansi dan moralitas : survei pada industri rumah sakit. Keberlanjutan Jurnal Manajemen Dan Jurnal Akuntansi, 5(2), 172. https:/doi.org/10.32493/keberlanjutan.v5i2.y2020.p172-182
S, A., Zamzami, Z., & Gowon, M. (2021). Pengaruh kompetensi sumber daya manusia dan sistem pengendalian internal terhadap kualitas laporan keuangan dengan kesuksesan penerapan sistem informasi pengelolaan keuangan daerah sebagai variabel intervening. Jurnal Akuntansi & Keuangan Unja, 6(3), 136-148. https:/doi.org/10.22437/jaku.v6i3.16111
Setiawan, D. (2022). The effect of lead time toward supply control at paku payung club. Jurnal Ilmu Sosial Politik Dan Humaniora, 5(2), 11-22. https:/doi.org/10.36624/jisora.v5i2.85
Simón, E. (2021). Effect of internal control on organizational performance in the telecommunications industry in south south and south east nigeria. International Journal of Social Sciences, 4(1), 78-97. https:/doi.org/10.31295/ijss.v4n1.1361
Sofyani, H., Hasan, H., & Saleh, Z. (2022). Does internal control contribute to quality management in higher education institutions? indonesia's adoption experience of the coso integrated framework. The TQM Journal, 35(8), 2162-2180. https:/doi.org/10.1108/tqm-06-2022-0201
Tien, D. and Thanh, H. (2023). The impacts of internal audit practices on the quality of internal control in vietnamese smes. International Journal of Professional Business Review, 8(5), e02027. https:/doi.org/10.26668/businessreview/2023.v8i5.2027
Tyasotyaningarum, B. (2019). Praktik open government melalui partisipasi publik di kabupaten bojonegoro dalam mewujudkan transparansi dan akuntabilitas (studi kasus dialog publik jumat di kabupaten bojonegoro). Jurnal Mediasosian Jurnal Ilmu Sosial Dan Administrasi Negara, 3(1). https:/doi.org/10.30737/mediasosian.v3i1.436
Vamela, D. and Setiyawati, H. (2021). Analysis the effectiveness internal control system and management morality on tendency of fraud in accounting.. https:/doi.org/10.4108/eai.28-9-2020.2307366
Vidanage, K. (2021). The level of effective internal control system of licensed commercial banks in anuradhapura district of sri lanka: a comparative study. International Journal of Accountancy, 1(2), 20. https:/doi.org/10.4038/ija.v1i2.30
Yulientinah, D. S., & Siregar, S. A. (2021). Pengaruh Sistem Informasi Akuntansi Persediaan Terhadap Pengendalian Internal Persediaan Pada PT Trijati Primula. Land Journal, 2(1), 54–64. https:/doi.org/10.47491/landjournal.v2i1.1054
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Adrianti, A. (2023). Pengaruh akuntabilitas dan transparansi terhadap pengelolaan bantuan langsung tunai dana desa dengan sistem pengendalian internal sebagai variabel moderasi di kabupaten gowa. Income Journal: Accounting, Management and Economic Research, 2(1), 33-44. https:/doi.org/10.61911/income.v2i1.29
Afifuddin, M. (2022). Analisis sistem pengendalian intern pemerintah dan peran pengelolaan keuangan daerah terhadap kinerja pemerintah daerah dengan komitmen organisasional sebagai variabel intervening (studi pada kecamatan jepara di kabupaten jepara). j. studi manaj. bisnis, 1(1), 33-50. https:/doi.org/10.24176/jsmb.v1i1.8110
Agboola, F., Malgwi, Y., Mahmud, M., & Oguntoye, J. (2022). Development of a web-based platform for automating an inventory management of a small and medium enterprise. Fudma Journal of Sciences, 6(5), 57-65. https:/doi.org/10.33003/fjs-2022-0605-1064
Agboola, F., Malgwi, Y., Mahmud, M., & Oguntoye, J. (2022). Development of a web-based platform for automating an inventory management of a small and medium enterprise. Fudma Journal of Sciences, 6(5), 57-65. https:/doi.org/10.33003/fjs-2022-0605-1064
Amanda, C., Sondakh, J., & Tangkuman, S. (2015). Analisis Efektivitas Sistem Pengendalian Internal Atas Persediaan Barang Dagang Pada Grand Hardware Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(3), 766–776.
Amsaroka, M. (2024). Literature review: the relationship between internal control system of the government (spip), good government governance (ggg), and fraud prevention. Jasa (Jurnal Akuntansi Audit Dan Sistem Informasi Akuntansi), 8(1), 122-136. https:/doi.org/10.36555/jasa.v8i1.2440
Brotojoyo, E. and Purwantini, V. (2021). Analisis kualitas sumber daya manusia, sistem pengendalian internal, komunikasi interpersonal terhadap kinerja pegawai negeri sipil. Buana Ilmu, 5(2), 176-189. https:/doi.org/10.36805/bi.v5i2.1813
Dangi, R. (2023). Impact of information, technology infrastructure, inventory management and demand on the overall performance of the pharmaceutical supply chain. Paradigm a Management Research Journal, 27(2), 211-228. https:/doi.org/10.1177/09718907231208761
Dharmawati, T., Kamal, I., Cakranegara, P., & Revinzky, M. (2022). Mediation effects of fraud prevention on the relationship of internal control, risk management and organizational performance. Atestasi Jurnal Ilmiah Akuntansi, 5(2). https:/doi.org/10.57178/atestasi.v5i2.123
Dwiastuti, M. (2023). Analisis penerapan sistem pengendalian internal pada pt. sisfomedika yogyakarta. Jurnal Esensi Infokom Jurnal Esensi Sistem Informasi Dan Sistem Komputer, 7(2), 86-92. https:/doi.org/10.55886/infokom.v7i2.764
Farid, J. (2022). Determinan efektivitas audit internal pemerintah. Paradoks Jurnal Ilmu Ekonomi, 5(4), 296-308. https:/doi.org/10.57178/paradoks.v5i4.519
Farkhan, H. (2023). The implementation of knowledge management on fraud prevention of pt bahagia idkho mandiri. Devotion Journal of Research and Community Service, 4(6), 1270-1281. https:/doi.org/10.59188/devotion.v4i6.482
Firdiana, R. (2023). Evaluasi penerapan sistem pengendalian internal petty cash pada pt. sinergi integra persada. Sustainable, 3(2), 202-215. https:/doi.org/10.30651/stb.v3i2.20221
Fuliantira, S. (2022). Analisis pengaruh faktor internal organisasi terhadap akuntabilitas kinerja pemerintah daerah. Revenue Jurnal Manajemen Bisnis Islam, 3(2), 235-262. https:/doi.org/10.24042/revenue.v3i2.13822
Halim, C. (2022). Rancangan sistem kontrol manajemen persediaan toko bintang terang. Jurnal Administrasi Bisnis, 18(1), 36-53. https:/doi.org/10.26593/jab.v18i1.5080.36-53
Hariyanti, T. P., & Suharsono, A. S. (2022). ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG. Journal of Accounting and Tax, 01(01), 56–66.
Hitawasana, P. (2023). Pengaruh kompetensi sumber daya manusia, pemahaman akuntansi, sistem informasi akuntansi, dan sistem pengendalian internal terhadap kualitas laporan keuangan koperasi di kecamatan buleleng. Vokasi Jurnal Riset Akuntansi, 12(3), 57-68. https:/doi.org/10.23887/vjra.v12i3.65171
Indriyani, D. and Mappanyukki, R. (2022). The effect of government accounting standards, utilization of information technology, and accounting internal control on the quality of financial reports with organizational commitments as moderating variables. Fair Value Jurnal Ilmiah Akuntansi Dan Keuangan, 5(4), 1994-2006. https:/doi.org/10.32670/fairvalue.v5i4.2788
Karim, N., Nawawi, A., & Salin, A. (2018). Inventory management effectiveness of a manufacturing company – malaysian evidence. International Journal of Law and Management, 60(5), 1163-1178. https:/doi.org/10.1108/ijlma-04-2017-0094
Khairunisa, H. (2023). Internal audit effect on inventory control. Acman Accounting and Management Journal, 3(1), 49-54. https:/doi.org/10.55208/aj.v3i1.60
Kristanti, O. (2023). Faktor-faktor yang mempengaruhi efektivitas sistem pengendalian internal: peran audit internal, karakteristik auditor internal, dan kualitas audit internal. Sentri Jurnal Riset Ilmiah, 2(8), 2899-2911. https:/doi.org/10.55681/sentri.v2i8.1304
Kristianingsih, E. (2022). Determinan kualitas penyerapan anggaran belanja dengan sistem pengendalian internal sebagai variabel moderasi (studi empiris pada perguruan tinggi negeri ditjen diktiristek kemendikbudristek). beaj, 2(2), 90-107. https:/doi.org/10.15294/beaj.v2i2.37786
Monica, C. and Josephine, K. (2024). Pengaruh leverage, intensitas modal, dan intensitas persediaan terhadap tarif pajak efektif pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2019-2022. AKURASI: Jurnal Riset Akuntansi dan Keuangan, 6(2), 243-255. https:/doi.org/10.36407/akurasi.v6i2.1372
Nita, N. and Supadmi, N. (2019). Pengaruh pengendalian internal, integritas, asimetri informasi dan kapabilitas pada kecurangan akuntansi. E-Jurnal Akuntansi, 28(3), 1819. https:/doi.org/10.24843/eja.2019.v28.i03.p12
Orobia, L., Nakibuuka, J., Bananuka, J., & Akisimire, R. (2020). Inventory management, managerial competence and financial performance of small businesses. Journal of Accounting in Emerging Economies, 10(3), 379-398. https:/doi.org/10.1108/jaee-07-2019-0147
Pitaloka, B., Carolina, A., & Abrori, R. (2022). Peran sistem integritas, sistem pengendalian internal, kepem-impinan dan komitmen organisasi terhadap akuntabilitas. Infestasi, 18(2), Inpress. https:/doi.org/10.21107/infestasi.v18i2.17534
Pratiwi, D., Livianti, S., Sunjaya, F. Saputra, W. S., & Renata, G. (2023). Manajemen laba pada perusahaan sektor makanan dan minuman. Jurnal Muara Ilmu Ekonomi dan Bisnis, 7(2), 255-263. https:/doi.org/10.24912/jmieb.v7i2.23032
Pratiwi, D. and Kanatalo, M. (2022). Pengaruh profitabilitas, capital intensity, dan inventory intensity terhadap penghindaran pajak. Prosiding Konferensi Ilmiah Akuntansi IX, 9(01).
Puspita, N. (2023). Pengaruh tata kelola lpd, pengendalian internal, dan integritas karyawan terhadap pencegahan fraud pada lpd se-kabupaten buleleng. Jurnal Akuntansi Profesi, 14(02), 442-456. https:/doi.org/10.23887/jap.v14i02.63811
Radojevi?, A., Dragi?evi?, P., & Milašinovi?, M. (2022). Interdependence of control activities and monitoring as components of the internal control system of manufacturing companies in the republic of serbia. Acta Economica, 20(36), 175-194. https:/doi.org/10.7251/ace2236175r
Rahman, K. G. (2020). Sistem Pengendalian Internal Dan Peran Audit Internal Terhadap Pencegahan Kecurangan. Bongaya Journal for Research in Accounting, 3(1), 20–27. https:/ojs.stiem-bongaya.ac.id/index.php/BJRA
Rahmayanti, N., Mariyani, K., & Bahwiyanti, J. (2023). Analysis of the internal control system for merchandise inventory at pt hokkian anugerah karya abadi banjarmasin. International Journal of Research in Business and Social Science (2147-4478), 12(2), 580-587. https:/doi.org/10.20525/ijrbs.v12i2.2390
Rosini, I. and Hakim, D. (2020). Determinan kecenderungan fraud berdasarkan aspek akuntansi dan moralitas : survei pada industri rumah sakit. Keberlanjutan Jurnal Manajemen Dan Jurnal Akuntansi, 5(2), 172. https:/doi.org/10.32493/keberlanjutan.v5i2.y2020.p172-182
S, A., Zamzami, Z., & Gowon, M. (2021). Pengaruh kompetensi sumber daya manusia dan sistem pengendalian internal terhadap kualitas laporan keuangan dengan kesuksesan penerapan sistem informasi pengelolaan keuangan daerah sebagai variabel intervening. Jurnal Akuntansi & Keuangan Unja, 6(3), 136-148. https:/doi.org/10.22437/jaku.v6i3.16111
Setiawan, D. (2022). The effect of lead time toward supply control at paku payung club. Jurnal Ilmu Sosial Politik Dan Humaniora, 5(2), 11-22. https:/doi.org/10.36624/jisora.v5i2.85
Simón, E. (2021). Effect of internal control on organizational performance in the telecommunications industry in south south and south east nigeria. International Journal of Social Sciences, 4(1), 78-97. https:/doi.org/10.31295/ijss.v4n1.1361
Sofyani, H., Hasan, H., & Saleh, Z. (2022). Does internal control contribute to quality management in higher education institutions? indonesia's adoption experience of the coso integrated framework. The TQM Journal, 35(8), 2162-2180. https:/doi.org/10.1108/tqm-06-2022-0201
Tien, D. and Thanh, H. (2023). The impacts of internal audit practices on the quality of internal control in vietnamese smes. International Journal of Professional Business Review, 8(5), e02027. https:/doi.org/10.26668/businessreview/2023.v8i5.2027
Tyasotyaningarum, B. (2019). Praktik open government melalui partisipasi publik di kabupaten bojonegoro dalam mewujudkan transparansi dan akuntabilitas (studi kasus dialog publik jumat di kabupaten bojonegoro). Jurnal Mediasosian Jurnal Ilmu Sosial Dan Administrasi Negara, 3(1). https:/doi.org/10.30737/mediasosian.v3i1.436
Vamela, D. and Setiyawati, H. (2021). Analysis the effectiveness internal control system and management morality on tendency of fraud in accounting.. https:/doi.org/10.4108/eai.28-9-2020.2307366
Vidanage, K. (2021). The level of effective internal control system of licensed commercial banks in anuradhapura district of sri lanka: a comparative study. International Journal of Accountancy, 1(2), 20. https:/doi.org/10.4038/ija.v1i2.30
Yulientinah, D. S., & Siregar, S. A. (2021). Pengaruh Sistem Informasi Akuntansi Persediaan Terhadap Pengendalian Internal Persediaan Pada PT Trijati Primula. Land Journal, 2(1), 54–64. https:/doi.org/10.47491/landjournal.v2i1.1054
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Published
2024-11-30
Section
Artikel Penelitian
