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Transforming Inventory Management for Global Manufacturing Efficiency Kharisma, Winda; Abidin, Fityan Izza Noor
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8061

Abstract

This qualitative study explores the application of raw material inventory accounting information systems and internal control measures at PT. Perdana Sukses Makmur, a manufacturing company in Indonesia. Through interviews, observation, and documentation analysis, the research identifies that while the company's inventory system is well-implemented, certain internal control measures, such as the combination of functions and responsibilities, require improvement. These findings contribute to understanding inventory management practices in manufacturing firms, suggesting areas for enhancing internal control to improve production efficiency and organizational performance. Highlight: Efficient Inventory System: PT. Perdana Sukses Makmur demonstrates effective inventory management practices. Internal Control Challenges: Addressing function combination enhances organizational oversight. Production Efficiency Implications: Refining internal controls enhances manufacturing performance. Keywoard: Inventory Management, Internal Control, Manufacturing Company, Qualitative Study, Indonesia