Pajak dan Manajemen Keuangan
Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan

Pengaruh Sistem Pengendalian Internal terhadap Siklus Pembelian Bahan Baku : (Studi Kasus pada PT Ramen Master Indonesia)

Silsy Eprillcia Florensa (Unknown)
Nur Ainiyah (Unknown)
Nurdiana Fitri Isnaini (Unknown)



Article Info

Publish Date
22 Aug 2024

Abstract

The internal control system has an important role in the raw material purchase cycle in the company because the existence of an internal control system can avoid the risk of delays in the arrival of raw materials, therefore an internal control system is needed. The purpose of this study is to determine the influence of the control environment, risk assessment, control activities, communication and information as well as supervision on the raw material purchase cycle at PT Ramen Master Indonesia. The object of this research is the workforce of PT Ramen Master Indonesia Mojokerto, Surabaya Merr, Surabaya Lontar, Batu, Sidoarjo, and Gresik branches. This type of research uses a quantitative method using primary data, data analysis using SEM-PLS version 4. The results of this study are that the control environment, risk assessment, control activities, communication and information as well as supervision have a positive and significant effect on the raw material purchase cycle.

Copyrights © 2024






Journal Info

Abbrev

PAJAMKEU

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Manajemen, Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan ...