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All Journal Acman: Accounting and Management Journal Majalah Bisnis & IPTEK
Adam Ramdani
Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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The Influence of the Merchandise Inventory Accounting Information System on Internal Control of Merchandise Inventory: Study at One of The Companies Operating in The Service Sector in Bandung Agmy Dewi Purwanto; Bulan Tati Fitria; Djajun Juhara; Adam Ramdani
Majalah Bisnis & IPTEK Vol. 17 No. 1 (2024): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/6a18b857

Abstract

This study aims to examine the extent to which the Merchandise Inventory Accounting Information System impacts the Internal Control of Merchandise Inventory. The variables examined in this study are the Accounting Information System as the independent variable and Internal Control as the dependent variable. The population for this study consisted of the inventory department of a company operating in the service sector in Bandung. A sample of 40 individuals was selected for the investigation. The research employed a descriptive-analytic approach and verification analysis, utilizing questionnaires for data collection. The data analysis application employs the Statistical Package for Social Science (SPSS) Version 25 for Windows. The research employed the Correlation Coefficient Test, Simple Linear Regression, Determination Coefficient, and Normality Test for analysis. The Pearson Product Moment Correlation calculation indicates a "Very Strong" association between the Merchandise Inventory Accounting Information System and Internal Control of Merchandise Inventory. The merchandise inventory accounting information system significantly impacts 74.9% of the internal control of goods inventory. The remaining 25.1% is influenced by external factors that were not included in the variables evaluated by the author. The results of hypothesis testing indicate that the merchandise accounting information system significantly impacts the internal control of goods inventory.
Assessing the Relationship Between Auditor Independence and Audit Quality: A Case Analysis of Six Firms in Bandung Shelly Dhene Junia; Siti Mialasmaya; Adam Ramdani
Majalah Bisnis & IPTEK Vol. 18 No. 2 (2025): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v18i2.413

Abstract

This research examines the significant impact of Auditor Independence on Audit Quality, with a focus on public accounting firms in Bandung. The primary objective of the study is to determine whether a notable relationship exists between these two variables. To measure Auditor Independence (variable X), the study employs indicators such as independence in audit programs, investigations, and reporting. For Audit Quality (variable Y), it utilizes indicators including general standards, fieldwork standards, and reporting standards. The research employs a descriptive method, gathering data through questionnaires that are analyzed using the Statistical Package for the Social Sciences (SPSS). This analysis aims to identify the relationship between Auditor Independence and Audit Quality. The regression analysis yields an equation indicating that an increase in variable X has a positive influence on Audit Quality. The correlation coefficient between Auditor Independence and Audit Quality demonstrates a strong relationship, leading to a significant contribution of Auditor Independence to Audit Quality. The remaining influence is attributed to other unexamined variables. The novelty of this research lies in its specific focus on public accounting firms in Bandung, providing valuable insights into the importance of auditor independence in enhancing audit quality. The implications of this study underscore the importance for firms to prioritize auditor independence in order to enhance overall audit performance.
Enhancing Fashion Inventory Reporting: How Accounting Information Systems Improve Report Effectiveness in Bandung Adam Ramdani; Tri Ningsih
Acman: Accounting and Management Journal Vol. 6 No. 1 (2026): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v6i1.05

Abstract

Standardized inventory management often fails to meet the dynamic demands of the fast-fashion industry, leading to inefficiencies. This study investigates the critical challenges surrounding inventory effectiveness within a prominent fashion company based in Bandung, Indonesia. This research aims to examine and evaluate the specific extent to which an Accounting Information System (AIS) for inventory influences overall inventory effectiveness. The study utilized a quantitative survey approach. The researchers collected primary data from a targeted sample of warehouse staff, production administrators, and supply chain personnel using a simple random sampling technique. The study employed simple linear regression analysis to analyze the quantitative data and test the hypothesis regarding the relationship between the two variables. The statistical analysis reveals that the implementation of an inventory AIS exerts a significant positive impact on inventory effectiveness. Well-integrated information systems directly optimize stock control and reduce operational errors. While previous studies often focus on general corporate retail, this research isolates the unique operational ecosystem of a Bandung-based fashion hub. It highlights how localized supply chain dynamics adapt to modern digital accounting frameworks. These findings imply that fashion enterprises must prioritize investments in robust, tailored AIS modules. Doing so will streamline supply chain communication, minimize stock discrepancies, and ultimately enhance market competitiveness.
Co-Authors Agmy Dewi Purwanto Bulan Tati Fitria Djajun Juhara Shelly Dhene Junia Siti Mialasmaya Tri Ningsih