Majalah Bisnis & IPTEK
Vol. 18 No. 1 (2025): Majalah Bisnis & IPTEK

The Influence of the Finished Goods Inventory Accounting Information System on Internal Control of Finished Goods Inventory: Study Of One of The Companies Providing Explosives and Mining Blasting Services in Indonesia

Ananda Hilda Fadillah (Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung, Indonesia)
Indah Damayanti (Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung, Indonesia)
Indri Ayu Tansar (Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung, Indonesia)
Lungguh Jatmika (Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung, Indonesia)



Article Info

Publish Date
01 Jun 2025

Abstract

This study aims to assess and analyze the impact of the Finished Goods Inventory Accounting Information System on the internal control of finished goods inventory at a company offering explosives and mining blasting services in Indonesia. Implementing an appropriate Finished Goods Inventory Accounting Information System and its practical utilization is anticipated to enhance the internal control of finished goods inventory inside the organization. The employed research method is descriptive verification, with data analyzed through simple linear regression to elucidate the relationship or influence between the two variables concerning a company that offers explosives and mining blasting services in Indonesia. To support this research, the author gathered secondary data using questionnaires from 35 employees at the company. The study's findings yield the linear regression equation Y = 10.891 + 0.777X, which indicates a significant favorable impact on Y. The Finished Goods Inventory Accounting Information System accounts for 65.7% of the Internal Control of Finished Goods Inventory in a company offering explosives and mining blasting services in Indonesia. In comparison, the remaining 34.3% is attributed to other unexamined variables.

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Journal Info

Abbrev

bistek

Publisher

Subject

Description

Related to the fields of Accounting and Management as well as the Context of Business and Science and Technology in Indonesia, also intended as a medium of communication between academics who are interested in business and science and technology studies from the point of view of accounting and ...