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Analysis of Accounting Information System in the Management of Merchandise Inventory at Zeirrie Collection Store Admar, Ok Agam; Nurwani; Yanti, Nursantri
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8031

Abstract

The Accounting Information System (AIS) is a computer-based system that transforms accounting data into information to support business continuity. Merchandise inventory, as a crucial component, requires proper management since it represents a significant current asset. This study aims to analyze the implementation of AIS in inventory management at Zeirrie Collection Store. The research employed a descriptive qualitative method through observation, interviews, and documentation. The subjects of this study were the owner, warehouse staff, and cashier of Zeirrie Collection Store. The findings indicate that the use of the accounting information system in managing merchandise inventory has not yet been fully optimized. Discrepancies between system data and physical stock were still identified, caused by input errors, manual recording, and weak internal controls. The absence of standard operating procedures (SOPs), unclear division of tasks, and limited employee understanding of the system are identified as inhibiting factors. Thus, the AIS applied has not been fully capable of supporting operational efficiency and inventory information accuracy.
Logistik dalam Era Digital: Manajemen Gudang, Kinerja Operasional, dan Perspektif Ekonomi Islam pada PT Sinar Insan Dunia Express, Medan Lubis, Gusti Erli Anggi; Atika; Nurwani
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 14 No 2 (2025): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v14i2.15248

Abstract

This study examines the impact of operational performance and warehouse management digitalization on logistics productivity at PT Sinar Insan Dunia Express (SIDEX), Medan, through the lens of Islamic economics. Using an associative quantitative design, data were collected via questionnaires from 62 employees across logistics, operations, and warehousing divisions, and analyzed with SPSS version 25 using multiple linear regression. Results indicate that warehouse digitalization significantly enhances logistics productivity and operational efficiency (F(2,59) = 58.65; p < 0.001; Adjusted R2 = 0.654). Specifically, a one-unit increase in digitalization (DG) and operational performance (KO) is associated with a 0.534 and 0.532 increase in productivity (PD), respectively (p < 0.05). Viewed through Islamic economic principles, these practices embody amanah (trust), itqan (work excellence), and maslahah (public benefit), while supporting hifz al-mal (protection of wealth) through accurate records and audit trails. The study underscores the importance for logistics firms to integrate technological innovation with human resource effectiveness under Shariah values to achieve ethical and sustainable business outcomes.