<![CDATA[This study aims to evaluate the effectiveness of the inventory accounting system implemented at PT. Yudhistira Ghalia Indonesia Medan Branch in controlling inventory levels and minimizing overstock and stockout conditions. The research was conducted due to the importance of efficient inventory management in publishing companies to ensure product availability while controlling operational costs.This research applies a descriptive qualitative approach using a case study design. Data were collected through direct observation, interviews with employees, and documentation of inventory and sales records from 2022–2024. The analysis focuses on inventory recording procedures, internal control implementation, and the application of the Economic Order Quantity (EOQ) method to support purchasing decisions. The results indicate that the inventory accounting system is generally effective; however, manual recording still causes delays in information reporting. The use of EOQ helps reduce inventory costs, yet overstock and stock shortages still occur due to suboptimal purchasing planning and coordination. Computerized tools improve recording accuracy but are not fully integrated into a comprehensive system. This study provides practical evidence on the need for a fully integrated technology-based inventory accounting system in the publishing sector and suggests future research on digital inventory system adoption for real-time decision-making.]]>
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