PENGARUH SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DAN PENGENDALIAN INTERNAL PERSEDIAAN BAHAN BAKU TERHADAP EFEKTIVITAS PERSEDIAAN BAHAN BAKU (Studi Kasus Pada PT. Mersifarma TM)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Arliyati, Juvita Ajeng
Subject
HB Economic Theory
Datestamp
2018-11-30 03:56:39
Abstract :
Juvita Ajeng Arliyati (1430611014) Muhammadiyah University of Sukabumi. The Influence of Accounting Information System of Raw Material Inventory and Internal Control of Raw Material Inventory on the Effectiveness of Raw Material Inventory at PT. Mersifarma TM. (Counselor 1 Gatot Wahyu Nugroho, M.Ak., CA and Advisor 2 Tina Kartini, S.E., M.E.Sy). The results showed, This study was conducted to determine the Influence of Accounting Information System Inventory of Raw Materials and Internal Control of Raw Material Inventory to the Effectiveness of Raw Material Supply at PT. Mersifarma TM. The variables used in this research are Accounting Information System of Raw Material Inventory (X1), Internal Control of Raw Material Inventory (X2), and Effectiveness of Raw Material Inventory (Y). The research method used is descriptive associative research. The measurement scale used is the ordinal scale. Population used in this research is employee of logistic part that is PPIC and warehouse, and also accountancy. The sum of all samples is 40 employees. The type of data used is primary and secondary. SIA and Internal Controls play an adequate role, it can be seen elements of accounting information systems and internal controls that run well. Based on the results of calculations from the results of multiple linear regression test using Y = ? + ?1X1 + ?2X2 + ? where Y = 3.849 + 0.275X1 + 0.641X2 + ?. In this case explaining where the SIA of raw material inventory 0, then the effectiveness of raw material inventory 3,849, furthermore where the SIA raw material inventory at the level 1 then the effectiveness of raw material inventory increased by 0,275. Furthermore, the internal control of raw material inventory 0, then the effectiveness of raw material inventory 3,849, and if the internal control of raw material inventory is increased 1 then the effectiveness of raw material inventory increased by 0.641. Simultaneously with f test 19,150> 3,250 with significance value 0,000 <0,05, showing accounting system of raw material inventory and internal control of raw material inventory have positive effect to effectiveness of raw material inventory. The coefficient of determination shows the effect of inventory accounting information system and internal control of raw material inventory to the effectiveness of raw material inventory by 50.9% and the remaining 49.1% influenced by other factors.
Juvita Ajeng Arliyati (1430611014) Muhammadiyah University of Sukabumi. The Influence of Accounting Information System of Raw Material Inventory and Internal Control of Raw Material Inventory on the Effectiveness of Raw Material Inventory at PT. Mersifarma TM. (Counselor 1 Gatot Wahyu Nugroho, M.Ak., CA and Advisor 2 Tina Kartini, S.E., M.E.Sy). The results showed, This study was conducted to determine the Influence of Accounting Information System Inventory of Raw Materials and Internal Control of Raw Material Inventory to the Effectiveness of Raw Material Supply at PT. Mersifarma TM. The variables used in this research are Accounting Information System of Raw Material Inventory (X1), Internal Control of Raw Material Inventory (X2), and Effectiveness of Raw Material Inventory (Y). The research method used is descriptive associative research. The measurement scale used is the ordinal scale. Population used in this research is employee of logistic part that is PPIC and warehouse, and also accountancy. The sum of all samples is 40 employees. The type of data used is primary and secondary. SIA and Internal Controls play an adequate role, it can be seen elements of accounting information systems and internal controls that run well. Based on the results of calculations from the results of multiple linear regression test using Y = ? + ?1X1 + ?2X2 + ? where Y = 3.849 + 0.275X1 + 0.641X2 + ?. In this case explaining where the SIA of raw material inventory 0, then the effectiveness of raw material inventory 3,849, furthermore where the SIA raw material inventory at the level 1 then the effectiveness of raw material inventory increased by 0,275. Furthermore, the internal control of raw material inventory 0, then the effectiveness of raw material inventory 3,849, and if the internal control of raw material inventory is increased 1 then the effectiveness of raw material inventory increased by 0.641. Simultaneously with f test 19,150> 3,250 with significance value 0,000 <0,05, showing accounting system of raw material inventory and internal control of raw material inventory have positive effect to effectiveness of raw material inventory. The coefficient of determination shows the effect of inventory accounting information system and internal control of raw material inventory to the effectiveness of raw material inventory by 50.9% and the remaining 49.1% influenced by other factors.
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