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All Journal Prosiding PESAT Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Equity JASF (Journal of Accounting and Strategic Finance) Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Journal of Applied Accounting And Business (JAAB) EPIGRAM (e-journal) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) Jurnalku Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Accounting Student Research Journal Jurnal Akademi Akuntansi Indonesia Padang E-Amal: Jurnal Pengabdian Kepada Masyarakat ⁠International Journal of Asian Pacific Community Service Equity
Lidya Primta Surbakti
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT 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 Mathematics Public Health Social Sciences Other

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Dinamika Interaksi Auditor Manajemen dalam Pemanfaatan Informasi Akuntansi untuk Pengendalian Strategis Persediaan Aprila, Dandi; Surbakti, Lidya Primta; Biswan, Ali Tafriji
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.4017

Abstract

Although inventory control and audit practices have received increasing attention in prior studies, research specifically examining how auditor–management interactions influence the strategic use of accounting information remains limited. This study explores how communication dynamics, interpretation processes, and organizational practices shape the utilization of audit information for strategic inventory control in a manufacturing company. A qualitative case study approach was employed involving eight participants selected through purposive sampling, consisting of internal auditors, warehouse personnel, and operational managers. Data were collected through in-depth interviews, observations during stock opname, and document analysis, and were analyzed using thematic analysis following the Miles–Huberman framework. The findings reveal that recurring inventory discrepancies stem not only from technical shortcomings but also from interpretive gaps between auditors and management, limited cross-functional dialogue, and the absence of mechanisms that elevate audit information to the strategic level. As a result, audit functions primarily as a diagnostic control rather than an interactive control, causing its insights to remain confined to operational correction instead of informing strategic decisions. The study contributes to the literature on strategic management accounting and audit-as-a-social-process by demonstrating that the strategic value of audit information depends on shared interpretation and interactive communication. It concludes that strengthening cross-functional dialogue, improving information integration, and fostering an open information culture are essential for enhancing the strategic role of audits. The study also offers avenues for future research on cultural and structural factors influencing the integration of audit information into organizational strategy.
Co-Authors Agus Maulana Agus Maulana Agustina, Yosellyne Hutri Alya, Audrey Amasti, Novia Amrie Firmansyah Aniek Wijayanti Aniek Wijayanti Annisa, Ghefira Nur Ayunita Ajengtiyas Saputri Mashuri Bhaktiningsih, Tri Yuni Biswan, Ali Tafriji Dandi Aprila Danial, Ahmad Dermawan, Irvan Dewi Darmastuti Dian Anita Nuswantara Ditta Dwi Astuti Dwi Lestari Edi Warman Edi Warman Ekawati Jati Wibawaningsih Ekawati Jati Wibawaningsih Fais Muta'as Sidiq Fathoni, Syahri Fayaadh, Muhammad Febrianti, Hanifah Rizky Dwi Febryan, Hilmi Hestina Muzdalipatul Farha Ibnu Hadi Irwansyah, Muhamad Khaq, M. Zainul Khoirul Aswar Lumbangaol, Lamtiur Ruth Mahmudi, Rifki Miftah, Munasiron Muhammad Luthfi Mulyantini, Sri Novia Amasti Oktavia, Khalisah Parlindungan, Antonius Immanuel Praptiningsih Praptiningsih Putra, Donny Maha Putra, Tris Chandra Rabiatuladawiyah, Adinda Rahel, Rhegina Ranti Nugraheni Ratna Hindria Dyah Pita Sari Ratna Wulandari Retna Sari Rida Perwita Sari Rika Puspita Sari Safira Samsiah Sanaa Adika, Ramadhan Sari, Meri Putri Sirait, Yohanes Revaldo Subur Subur Supriyadi, Agung Tasya Karindra Tatnya, Hutri Zarah Vini Rika, Eunike Wibawaningsih, Ekawati Jati Wisnu Julianto Yazid, Muhammad Nafis Yeni Elfiza Abbas Yeni Elfiza Abbas Ziliwu, Dela Benita