Duwi Rahayu
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo

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Online And Offline Sales System Integration Reveals Retail Inventory Synchronization Bottlenecks: Integrasi Sistem Penjualan Online Dan Offline Mengungkap Kendala Sinkronisasi Persediaan Ritel Thalia Aliyah Alare Asyah; Duwi Rahayu
Indonesian Journal of Law and Economics Review Vol. 21 No. 4 (2026): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i4.1723

Abstract

General Background Modern retail enterprises increasingly adopt integrated digital platforms to manage massive daily transactions and maintain operational consistency. Specific Background PT Indomarco Prismatama operates simultaneous digital application and physical point-of-sale channels, yet faces recurring inventory discrepancies between virtual records and physical stock. Knowledge Gap While prior literature evaluates retail inventory software independently, few studies examine the operational synchronization bottlenecks merging digital applications with conventional physical store databases. Aims This research examines the implementation and data integration of dual-channel commercial recording frameworks, identifying the systemic constraints causing stock variances. Results Qualitative descriptive analysis reveals that although physical point-of-sale systems operate efficiently in real-time, cross-channel synchronization experiences delays due to network disruptions, human error in return processing, absent automated control alerts, and complex multi-channel coordination during peak hours. Novelty This study maps the exact operational friction points where concurrent e-commerce and physical store transactions overlap, causing physical stock shortages. Implications Retailers must prioritize network infrastructure upgrades, implement automatic stock reservation mechanisms, tighten standard operating procedures, and deploy automated inventory alerts to ensure cross-channel data consistency. Highlights: • Simultaneous physical transaction frameworks frequently encounter data mismatches from network delays. • Manual processing regarding damaged goods contributes heavily toward unrecorded stock shortages. • Automatic item reservation mechanisms prevent dual purchasing during peak operational hours. Keywords: Accounting Information System, Digital Transaction, Stock Discrepancy, Internal Control, Point Of Sale
Virtual Account Integration Secures Cash Receipt Accounting Systems And Internal Control: Integrasi Akun Virtual Mengamankan Sistem Akuntansi Penerimaan Kas Dan Pengendalian Internal Ananda Tyas Sukma Dewi; Duwi Rahayu
Indonesian Journal of Law and Economics Review Vol. 21 No. 4 (2026): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i4.1729

Abstract

General Background Public financial management requires robust oversight to prevent administrative fraud. Specific Background Manual revenue recording exposes government units to transcription errors, reconciliation delays, and misappropriation risks. Knowledge Gap Few studies evaluate how integrating virtual accounts with cash receipt systems operationalizes the COSO framework in local governments. Aims This study analyzes virtual account-based cash receipt systems and evaluates COSO-based internal controls at the Construction Testing Laboratory. Results Qualitative analysis reveals the system successfully integrates virtual accounts via local revenue applications, automatically synchronizing banking networks and regional treasuries. This implementation eliminates manual errors, accelerates reconciliation, and fulfills all COSO components through strict task segregation. Novelty This research explicitly maps how virtual gateways transform manual cash receipt vulnerabilities into automated compliance mechanisms. Implications Public administrators should adopt integrated virtual account frameworks to secure revenues and guarantee transparent reporting. Highlights: Automated payment synchronization eliminates manual data entry vulnerabilities within regional treasury operations. Digital transaction documentation fully satisfies COSO framework compliance requirements for public institutions. Strict task segregation mechanisms successfully prevent unauthorized fund manipulation during service delivery. Keywords: Financial Transparency, COSO Framework, Public Sector Governance, Digital Payment, Risk Management