The Effect of Internal Control Systems and Inventory Information Systems on the Effectiveness of Inventory Stock Recording
DOI:
https://doi.org/10.58258/dgbkm819Keywords:
Internal Control System, Inventory information System, Inventory Stock Recording, Inventory Control,Abstract
This study aims to analyze the effect of internal control system implementation and inventory information system on the effectiveness of inventory stock recording at PT Pindad (Persero) BUMN Bandung. Managing inventory effectively is a critical operational foundation for manufacturing companies to avoid overstocking or stockouts. The internal control system provides a structured mechanism to safeguard corporate assets and ensure financial report reliability, while the inventory information system minimizes manual human errors through integrated databases. The dependent variable, effectiveness of inventory stock recording, reflects the system's capacity to maintain accurate, timely, and complete inventory records. This study applied a quantitative approach with descriptive and verification methods. Questionnaires were distributed via purposive sampling to a total sample of 33 respondents across the Rendalprod, General, Engineering, and Production departments under the Industrial Engineering Manufacturing division . Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS version 4 to evaluate the outer measurement model and inner structural model. The structural model testing results revealed that the internal control system has a positive but non-significant influence on the effectiveness of inventory stock recording. Conversely, the inventory information system exerts a positive, strong, and statistically significant effect on the effectiveness of inventory stock recording. These empirical findings highlight that maximizing technical information system optimization and aligning system data with physical inventory counts are essential strategies to elevate stock record precision within national strategic state-owned enterprises.References
Adinda, A., Hambani, S., & Melani, M. M. (2023). Analisis penerapan sistem pengendalian intern persediaan bahan baku pada PT Fajar Tunggal Nasional Sukabumi. Mufakat: Jurnal Ekonomi, Manajemen dan Akuntansi, 2(5), 147–159. doi:https://doi.org/10.572349/mufakat.v2i5.1100
Aubrey, L., Mulyani, S., & Syamsuddin, I. (2025). Inventory management as a driver of supply chain performance in strategic manufacturing value chains. Agricultural Science & Industrial Logistics, 9(2), 259–275. Retrivied from https://www.researchgate.net/publication/398123305
Efendi, M., Sarafi, A., & Ramadhan, H. (2025). Pengaruh sistem informasi akuntansi persediaan terhadap keandalan informasi logistik perusahaan manufaktur. Jurnal Ekonomi dan Bisnis, 15(1), 78–92. Retrivied from https://ejurnal.umri.ac.id/
Hambani, S., Sutabri, T., & Nugroho, E. (2023). Penerapan sistem pengendalian intern terhadap persediaan bahan baku pada perusahaan manufaktur strategis. Jurnal Ilmiah Akuntansi dan Sistem Informasi Pengendalian, 7(2), 201–215. Retrivied from https://pdfs.semanticscholar.org/
Nafisah. (2020). Pengaruh pengendalian persediaan terhadap efisiensi pengelolaan stok pergudangan material mentah. Jurnal Manajemen, 12(1), 45–58. Retrivied from https://e-journal.unair.ac.id/
Pramudito, A., Lestari, S., & Wahyudi, T. (2024). Analysis of internal control systems and inventory accounting information systems on stock records logistics reliability. Jurnal Ilmiah Akuntansi dan Manajemen, 20(1), 14–27. Retrivied from https://jurnal.anfa.co.id/
Pratama, A., & Hidayat, S. (2022). Pengaruh sistem informasi persediaan terhadap ketepatan pencatatan stok fisik pergudangan. Jurnal Akuntansi, 14(2), 135–148. doi:https://doi.org/10.21776/
Ramadhan, F., & Sari, N. Z. M. (2021). Pengaruh sistem informasi akuntansi penjualan dan sistem pengendalian internal terhadap kualitas kinerja karyawan. Jurnal Sistem dan Audit, 4(3), 365–377.doi: https://doi.org/10.36555/jasa.v4i3
Rizqullah, F. (2023). Analisis penerapan sistem pengendalian intern persediaan obat pada apotek DIKAF di Sidoarjo. Jurnal Pembelajaran dan Teknologi Terapan (JPTAM), 7(3), 112–125. Retrivied from https://repository.upnjatim.ac.id/18992/
Sarafi, A., & Efendi, M. (2020). Inventory control parameters configuration using database frameworks on security manufacturing industry. Jurnal Sistem Informasi, 4(2), 145–158. Retrivied from https://ijcsacademia.com/
Sari, N. Z. M. (2020). Peran kompetensi dan audit sistem informasi akuntansi terhadap sistem pengendalian internal serta dampaknya terhadap sistem informasi akuntansi akurat pada perusahaan ketika terjadi wabah Covid-19 di Indonesia. Jurnal Akuntansi, Sistem dan Audit, 6(3), 590–603 Retrivied from. https://doi.org/10.36555/almana.v6i3.1976
Uswandi, K. (2020). The role of inventory accounting information systems in supporting the effectiveness of internal control inventory. JASA (Jurnal Akuntansi, Sistem dan Audit), 4(2), 310–324. Retrivied from https://doi.org/10.36555/jasa.v4i2
Yulianto, A. R., & Sulistyowati, S. (2021). Meneropong fee audit dan kualitas audit. AKSES: Jurnal Ekonomi dan Bisnis, 16(2), 153–161. https://doi.org/10.31942/akses.v16i2.5557
Yuniar, Y., Syaripuddin, M., Sasanti, R., & Susyanty, A. L. (2014). Sistem manajemen dan persediaan vaksin di dua provinsi Indonesia. Indonesian Bulletin of Health Research, 42(2), 108–121. Retrivied from https://doi.org/10.22146/farmaseutik.v16i1.47972
Zainudin, A., Hadi, A. P., & Priyadi, A. (2024). Sistem informasi persediaan obat berbasis web di rumah sakit Bina Kasih. Jurnal Ilmiah Sistem Informasi (JUISI), 3(3), 30–34. Retrivied from https://ejurnal.provisi.ac.id/index.php/JUISI/article/view/933
