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All Journal Dinamika Akuntansi Keuangan dan Perbankan Teika SEIKO : Journal of Management & Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan INTELEKTIVA Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Optimal: Jurnal Ekonomi dan Manajemen Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Jurnal Multidisiplin Sahombu Journal of Innovative and Creativity
Herold Moody Manalu
Universitas Advent Indonesia
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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The Effect of Operational Audit and Internal Control on Raw Material Inventory Management Marpaung, Samuel Ariaputradana; Siagian, Harlyn L.; Manalu, Herold Moody
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i2.2508

Abstract

Economic developments in this era are in line with world developments which give rise to competition between companies and require company management to make the best decisions. The aim of this research is to analyze how much influence operational audits and internal control have on raw material inventory management. In this research, a quantitative method was applied where data was collected using a questionnaire, which was then processed using the SPSS data analysis tool. The research target was employees who worked at the house property company at PT Baritana Indah Persada Medan, with a total sample of 60 respondents. The data analysis methods applied in this research include descriptive statistics, classical assumption analysis, multiple linear regression, classical assumption analysis, hypothesis testing and coefficient of determination. The findings of this research reveal that there is a significant relationship between raw material inventory management and operational audits and internal controls to smooth the company's operations well.
Co-Authors ALLFRIENDO FRIDES OXITO SAGALA Angelina Simanjuntak Beilden Andre Tambunan Chatherine Meilani Marpaung Francis Hutabarat Harlyn L. Siagian Ismail, Marthinus Jeckson Okgri Embuk Yolemal Jocelyn Rajagukguk Joey Rivaldo Simanjuntak Junita Manurung Marpaung, Samuel Ariaputradana Meidy Lieke Karundeng Meylina Meylina Mila Susanti Mira, Jennifer Brooklin Pryanti Silaban Revaldo Timothy Edwardo Simanjuntak Saut Rediman Situmorang Sijabat, Yolanda Margaretta Simbolon, Remista Sinabutar Santa Monica Situmorang, Andrew Stephanie B. P. Simbolon Susanti, Mila Yosefhani Sigalingging, Angeline Yudith N, Caroline