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All Journal Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement
Fitrah Sakinah
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Analisis Audit Siklus Persediaan dalam Meningkatkan Akurasi dan Keandalan Laporan Keuangan Entitas Bisnis Fitrah Sakinah; Samihah Ulvah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/42cbsd05

Abstract

This study analyzes the role of inventory cycle auditing in improving the accuracy and reliability of financial reporting within business entities. Inventory is a critical component that influences key financial figures, making audit procedures essential to ensure that recorded values align with actual conditions. Using a descriptive–qualitative method, this research evaluates internal control structures, audit procedures, and common findings related to inventory discrepancies. The analysis reveals that weaknesses such as inadequate segregation of duties, inconsistent documentation, and manual data entry significantly increase the risk of material misstatements. Audit procedures including physical verification, reconciliation, and document tracing play a central role in identifying these issues and providing corrective recommendations. Furthermore, recurring audit findings highlight the need for stronger internal monitoring and the adoption of more reliable recording systems. The results indicate that effective inventory auditing enhances data integrity, reduces fraud risks, and supports more credible financial reporting. Ultimately, inventory cycle auditing serves as a strategic tool that contributes to organizational accountability and strengthens the overall quality of financial information.
Digitalisasi Akuntansi  Persediaan Berbasis Sistem Informasi pada UMKM: Studi Kualitatif Transformasi Digital Bisnis Fitrah Sakinah; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/9gsq7d75

Abstract

This study examines the digitalization of inventory accounting based on information systems within MSMEs in the context of digital business transformation through a qualitative literature-based approach. The study focuses on understanding how digital accounting systems reshape inventory management, operational efficiency, internal control mechanisms, and managerial decision-making processes in small and medium enterprises. The analysis was conducted using content analysis and thematic interpretation of academic literature related to accounting information systems, inventory management, digital transformation, and MSME sustainability. The findings indicate that digital-based accounting systems improve the accuracy of inventory records, accelerate information processing, strengthen internal control, and enhance data integration across business activities through real-time monitoring mechanisms. The study also reveals that digital transformation in MSMEs is influenced by organizational readiness, digital literacy, infrastructure availability, and the adaptability of human resources toward technological change. Despite various implementation challenges, digitalization contributes significantly to business sustainability and competitiveness by supporting more adaptive, transparent, and data-driven management practices in the digital economy era.
Co-Authors masyhuri masyhuri Samihah Ulvah