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All Journal Indonesian Journal of Law and Economics Review Indonesian Journal of Islamic Studies
Fityan Izza Noor Abidin
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Analysis of the Implementation of Raw Material Inventory Management and Recording Using Stock Cards and Spreadsheets to Support Internal Control at CV Gemilang Ratabata: Analisis Penerapan Pengelolaan dan Pencatatan Persediaan Bahan Baku Berbasis Kartu Stock & Spreadsheet dalam Mendukung Pengendalian Internal pada CV Gemilang Ratabata Silfa Natari Lutfianti; Fityan Izza Noor Abidin
Indonesian Journal of Law and Economics Review Vol. 21 No. 1 (2026): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i1.1680

Abstract

General Background: Internal control is essential for maintaining accurate inventory information and supporting effective business operations. Specific Background: CV Gemilang Ratabata uses stock cards and spreadsheets to manage and record raw material inventory, but its semi-manual system may cause delays in updating inventory records. Knowledge Gap: Previous studies have discussed internal control and inventory management, while studies specifically examining the combined use of stock cards and spreadsheets in supporting internal control remain limited. Aims: This study analyzes the implementation of raw material inventory management and recording using stock cards and spreadsheets and evaluates their role in supporting internal control at CV Gemilang Ratabata. Results: A descriptive qualitative method was applied through observation, interviews, and documentation involving operational, finance, purchasing, field coordination, kitchen, bar, and academic informants. The findings show that the company implements stock checking, stock opname, purchase requests, purchasing, goods receipt, stock recording, reconciliation, and monitoring. These practices support internal control through segregation of duties, risk assessment, control activities, information and communication, and monitoring. Novelty: The study examines the combined application of stock cards and spreadsheets within a food and beverage company as a semi-manual inventory recording approach. Implications: Consistent recording, stronger monitoring, and periodic evaluation are needed to maintain inventory accuracy and support internal control. Key Findings Highlights Semi-manual recording remains prone to delays during busy operations. Segregation of duties and reconciliation help maintain data accuracy. Periodic physical checks identify discrepancies between records and actual quantities. Keywords : Raw Material Inventory, Inventory Recording, Stock Cards, Spreadsheets, Internal Control
Analysis of the Effectiveness of the Coretax System and Educational Background of Financial Employees in Supporting Tax Compliance : Analisis Efektivitas Sistem Coretax dan Latar Belakang Pendidikan Karyawan Keuangan dalam Mendukung Kepatuhan Wajib Pajak Della Febrianti Nuralim; Fityan Izza Noor Abidin
Indonesian Journal of Law and Economics Review Vol. 21 No. 1 (2026): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i1.1682

Abstract

Abstract: General Background: Corporate tax compliance requires reliable tax administration and competent financial employees. Specific Background: PT X implements the Core Tax Administration System (Coretax) while its financial employees have different educational backgrounds. Knowledge Gap: Previous studies have examined Coretax implementation and educational background separately, leaving limited qualitative understanding of their combined role in corporate tax administration. Aims: This study analyzes Coretax implementation, the role of financial employees’ educational backgrounds, and their contribution to corporate taxpayer compliance at PT X. Results: Using a descriptive qualitative case study, data were collected through observation, interviews, and documentation and analyzed using the Miles and Huberman interactive model. The findings show that Coretax integrates tax administration, provides flexible access, and facilitates real-time information, although technical disruptions may delay tax reporting. Employees with a Bachelor’s degree in Accounting demonstrate stronger accounting and tax-related understanding, while vocational accounting graduates require additional workplace experience, professional certification, and continuous learning. Novelty: The study examines Coretax implementation and employee educational background together within a manufacturing company context. Implications: Reliable system implementation, relevant educational foundations, professional certification, experience, and continuous training are important considerations for supporting corporate tax compliance. Key Findings Highlights Coretax integrates tax administration into a single digital platform. Technical disruptions can delay reporting during certain periods. Professional certification and continuous learning complement formal education. Keywords: Coretax Administration, Corporate Tax Compliance, Employee Education, Tax Administration, Professional Certification
Whistleblowing and Islamic Ethics in Preventing Fraud: Pelaporan Pelanggaran dan Etika Islam dalam Mencegah Penipuan Varadila Isnada Alif Via; Fityan Izza Noor Abidin
Indonesian Journal of Islamic Studies Vol. 13 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v13i3.1785

Abstract

General Background: Fraud poses a significant threat to companies, causing financial losses and reputational damage, with preventive measures being more effective than repressive actions. Specific Background: In organizational contexts, the integration of whistleblowing mechanisms and Islamic ethics offers a framework for mitigating fraudulent behavior, yet empirical studies examining their combined role remain limited. Knowledge Gap: Existing research often addresses whistleblowing or ethical principles separately, lacking comprehensive insights into their joint contribution to fraud prevention within regional public companies. Aims: This study investigates the role of whistleblowing and Islamic ethics in preventing fraud among employees of Delta Tirta Sidoarjo Regional Public Company (PERUMDA). Methods: A descriptive qualitative approach was applied, utilizing interviews, observations, and documentation, with data validity ensured through triangulation. Results: Findings indicate that whistleblowing and Islamic ethics effectively prevent fraud by aligning with the Guidelines for Reporting Violations set by the National Committee on Governance Policy. Novelty: The study highlights the combined role of ethical and procedural mechanisms in fraud prevention, emphasizing the need for strengthened legal protection of whistleblowers. Implications: This research provides practical guidance for organizations seeking sustainable strategies to minimize fraud and enhance ethical compliance. Highlights: Combines ethical values and procedural mechanisms to prevent fraud. Highlights legal protection as critical for sustainable whistleblowing. Provides practical guidance for corporate fraud mitigation. Keywords: Whistleblowing, Islamic Ethics, Fraud Prevention, Organizational Governance, Employee Compliance
Co-Authors Della Febrianti Nuralim Silfa Natari Lutfianti Varadila Isnada Alif Via