Peranan pengendalian internal persediaan terhadap pengelolaan persediaan barang dagang pada Toserba Berkah Baru Cibadak

Maulina and Rahmi, Asri Noer (2016) Peranan pengendalian internal persediaan terhadap pengelolaan persediaan barang dagang pada Toserba Berkah Baru Cibadak. Jurnal Ilmiah Ilmu Ekonomi: Jurnal Akuntansi, Pajak dan Manajemen, 5 (9). pp. 37-54. ISSN 2088-6969

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Abstract

Toserba is a trading company that sells various types of merchandise which would be vilnerble to things that are detrimental to the company. This research was conducted as still found the accumulation of goods and loss off goods in stores, and that could harm the company. The study ains to determine how the role of the effectiveness of internal control treasury inventory management. Variable used in the study conducted by researches in the internal control of inventory as the independent variable and management of merchandise supplies as the variable dependent. The respondents in this study were all employes of Toserba berkah Baru Cibadak, from 32 questionnairs that were distributed, it obtained 32 questionnaires that is used in data processing. The data analysis that is used in this study SPSS 22.0 for windows. The method of this study is using qualitative method with descriptive associative. Partialy with t test for the effectiveness of internal control of inventory to management of merchandise supplies has t value 5,037 > 2,042. With the test results to the coefficient of determination equal 88,3%. Which means that internal control are able to influence ang explain the management of merchandise supplies by 88,3% and 11,7% influence by other faction not examined by researchers.

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