<![CDATA[Penelitian ini menganalisis pengaruh Efek Distribusi dan Aplikasi sistem informasi akuntansi terhadap pengelolaan persediaan makanan beku. Latar belakang penelitian didasarkan pada meningkatnya permintaan makanan beku yang memicu Efek Distribusi seperti keterlambatan pengiriman, kerusakan produk, dan biaya operasional tinggi, serta kelemahan pencatatan manual yang rentan kesalahan. Dengan pendekatan kuantitatif, penelitian melibatkan 65 responden dari populasi 100 karyawan, menggunakan kuesioner dan analisis regresi linier berganda dengan perangkat lunak JASP. Hasil menunjukkan bahwa Efek Distribusi berpengaruh signifikan terhadap efisiensi persediaan, sementara Aplikasi sistem informasi akuntansi meningkatkan akurasi pencatatan, memperkuat kontrol internal, dan mendukung pengambilan keputusan berbasis data. Penelitian ini menegaskan pentingnya integrasi sistem pemantauan rantai dingin untuk meminimalkan Efek Distribusi dan meningkatkan efisiensi operasional perusahaan. This study examined the influence of distribution risk and the implementation of accounting information systems (SISTEM INFORMASI AKUNTANSI (SIA)) on frozen food inventory management. The research background was based on the increasing demand for frozen food, which had triggered distribution risks such as delivery delays, product damage, and high operational costs, as well as weaknesses in manual inventory recording prone to errors. A quantitative approach was employed, involving 65 respondents from a population of 100 employees. Data were collected through questionnaires and analyzed using multiple linear regression with JASP software. The results indicated that distribution risk significantly affected inventory efficiency, while SISTEM INFORMASI AKUNTANSI (SIA) implementation had improved recording accuracy, strengthened internal control, and supported data-driven decision-making. This study emphasized that integrating cold chain monitoring systems was necessary to minimize distribution risks and enhance operational efficiency.]]>
