Journal of Business Economics and Management
Vol. 2 No. 1 (2025): Juli - September

Pengaruh Penerapan Sistem Persediaan Perpetual Terhadap Efisiensi Persediaan dan Laba Perusahaan Dagang

Fadhila Supari (Unknown)
Lasmi Yupita (Unknown)
Widya Febriani (Unknown)
Ulia Ulfa (Unknown)
Miftahul Hasanah (Unknown)



Article Info

Publish Date
21 Aug 2025

Abstract

In the business world, proper inventory management plays a vital role in sustaining operations and ensuring the profitability of trading companies. This study examines the effect of implementing a perpetual inventory system on stock management efficiency and profit growth. A quantitative approach was applied using a survey method, with multiple linear regression analysis based on financial statement data collected over a five-year period. The findings reveal a positive and significant influence, where a regression coefficient of 0.35 indicates improved inventory efficiency, while a coefficient of 0.45 reflects increased profitability. The system enables real-time stock monitoring, minimizes the risk of overstocking or stockouts, and facilitates timely purchasing adjustments in line with market demand. Based on these results, the perpetual inventory system is recommended as a management strategy capable of enhancing both operational efficiency and the profitability of trading companies..

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Journal Info

Abbrev

jbem

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Business Economics and Management (E-ISSN : 3063-8968) published by Global Sciences Publishers. The Journal of Business Economics and Management provides a forum for Students and Lecturers to explore issues and reflect on quantitative research. Journal of Business Economics and Management ...