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Hermaya Ompusunggu
Universitas Ibnu Sina Batam
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Pendampingan Standardisasi Pendetailan Data Persediaan untuk Meningkatkan Akurasi Pengelolaan Persediaan pada Instansi Pemerintah Widya Ayu Kusumawati; Khadijah Khadijah; Hermaya Ompusunggu
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 5 No 3 (2026): September
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v5i3.1018

Abstract

Ketidaktertiban pendetailan data persediaan merupakan persoalan yang lazim ditemukan pada instansi pemerintah, terutama dalam hal kelengkapan kode barang, kesesuaian satuan, dan klasifikasi jenis persediaan pada sistem informasi akuntansi. Kondisi tersebut berpotensi menimbulkan selisih antara saldo fisik dan saldo pada aplikasi persediaan sehingga menurunkan akurasi laporan keuangan pemerintah. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan standardisasi pendetailan data persediaan guna meningkatkan akurasi pengelolaan persediaan pada instansi pemerintah mitra di Kota Batam. Metode pelaksanaan meliputi tahap survei pendahuluan, identifikasi permasalahan pencatatan persediaan, penyusunan pedoman kodefikasi dan standar pendetailan barang, pelatihan bagi pengurus barang, pendampingan input data pada aplikasi persediaan, serta evaluasi hasil pendampingan melalui uji petik (spot check) antara data fisik dan data sistem. Hasil kegiatan menunjukkan peningkatan signifikan pada seluruh indikator akurasi data persediaan yang diukur, yaitu kelengkapan kode barang, kesesuaian satuan, keakuratan saldo stok, dan ketepatan klasifikasi, dengan rata-rata peningkatan lebih dari 30 poin persentase setelah pendampingan dilaksanakan. Pengurus barang pada instansi mitra juga menunjukkan pemahaman yang lebih baik terhadap tata cara pendetailan persediaan sesuai Pernyataan Standar Akuntansi Pemerintahan Nomor 05. Kegiatan ini disimpulkan mampu memberikan kontribusi praktis dalam mendukung penyajian laporan keuangan pemerintah daerah yang lebih akuntabel dan transparan.
Pengaruh Persediaan, Penerapan Just In Time, dan Lean Accounting Terhadap Laba Bersih pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Priode 2022-2024 Nabila Rama Hervianti; Maya Richmayati; Nur Isra Laili; Khadijah Khadijah; Hermaya Ompusunggu
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1105

Abstract

This study aims to analyze the effect of inventory management, the implementation of Just In Time (JIT), and Lean Accounting on net profit in manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research method used is a quantitative approach with secondary data obtained from companies’ financial statements. The sampling technique employed purposive sampling, resulting in 39 companies observed over three years, yielding 117 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, along with classical assumption tests and hypothesis testing. The results indicate that partially, inventory, Just In Time (JIT), and Lean Accounting have an effect on net profit. Simultaneously, these three variables also have a significant effect on net profit. This implies that effective inventory management, efficient production systems through JIT, and the application of Lean Accounting can enhance a company’s financial performance. This study is expected to contribute to the development of management accounting knowledge and serve as a reference for company management in improving operational efficiency and profitability.
Co-Authors Khadijah Khadijah Maya Richmayati Nabila Rama Hervianti Nur Isra Laili Widya Ayu Kusumawati