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Journal articles on the topic 'Audit and analysis of inventory utilization'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Umbora, Edwin, Syaikhul Falah, and Bill J. C. Pangayow. "PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET TETAP PEMERINTAH DAERAH." Jurnal Akuntansi, Audit, dan Aset 1, no. 2 (2018): 90–112. http://dx.doi.org/10.52062/jurnal_aaa.v1i2.10.

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This study aims to examine the effect of Asset Management on Fixed Assets Optimization of Local Governments. This research was conducted at the Regional Government of Waropen District. Asset management variables consist of Inventory, Identification, Legal Audit and Asset Assessment. Thirty six (36) employees who have knowledge of asset utilization and regional goods management staff were involved as respondents on this survey. The analytical tool in this study uses SPSS. This type of research is focusing on verification of the effect of independent variables on the dependents, and this researc

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Fatika Rahma Fina, Ivananur Alvira Wahono, and Irda Ayu Agustin. "Peran Audit Internal Dalam Meningkatkan Efektivitas Sistem Pengendalian Internal Persediaan (CV. SUMBER BERKAH)." Nian Tana Sikka : Jurnal ilmiah Mahasiswa 2, no. 1 (2023): 126–34. http://dx.doi.org/10.59603/niantanasikka.v2i1.278.

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This research is motivated by the objective to investigate the role of internal audit in enhancing the effectiveness of the internal control system for inventory. Efficient and effective inventory management is crucial in the healthcare environment to ensure the availability of medical supplies, proper resource utilization, and cost control. The study employs a qualitative approach, collecting data through interviews with internal auditors, inventory managers, and relevant staff. Data analysis focuses on evaluating the existing internal control system, the internal audit strategies applied, an

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Arifin, Arifin, M. E. Perseveranda, Simon Sia Niha, Heny Manafe, Rere Paulina Bibiana, and Stanis Man. "Pengaruh Manajemen Aset Terhadap Optimalisasi Pengelolaan Aset Daerah dengan Pengawasan dan Pengendalian Sebagai Variabel Mediasi pada Pemerintah Daerah Provinsi Nusa Tenggara Timur." JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL 4, no. 1 (2023): 359–69. http://dx.doi.org/10.38035/jmpis.v4i1.1438.

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Abstract: This study aims to find out: 1) An overview of the level of asset inventory, legal audit, asset valuation, asset monitoring and control, and optimization of asset management in the Provincial Government of East Nusa Tenggara. 2) the significance of the influence of asset inventory, legal audit, and asset valuation, on asset monitoring and control. 3) the significance of the influence of asset inventory, legal audit, asset valuation, and asset monitoring and control on the optimization of asset management. 4) the significance of the influence of asset monitoring and control in mediati

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Parveen, Ashiya, Chanchal Soni, and Bharti Daswani. "Prescription analysis and drug utilization pattern in out patient department of hospital pharmacy at a tertiary care teaching hospital." Hospital Pharmacology - International Multidisciplinary Journal 11, no. 2 (2024): 1409–17. http://dx.doi.org/10.5937/hpimj2402409p.

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Introduction: A prescription audit is a quality improvement procedure that aims to enhance patient care and is a component of the comprehensive clinical audit. Aim: This study was conducted to audit the quality of outpatient department [OPD] prescriptions at an urban government hospital and to analyse the gap between the medicines prescribed and the effective utilization of alternative preparations available in the hospital and the resulting cost burden on the patients. Material and Methods: An observational study was carried out in a government hospital in Pune wherein 1000 prescriptions were

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Sriastiti, Ni Luh Putu, Ni Luh Anik Puspa Ningsih, and Putu Ngurah Suyatna Yasa. "The Influence Of Asset Management Towards Optimization Of State Assets In Working Units In The Denpasar High Court Region." Jurnal Ekonomi & Bisnis JAGADITHA 7, no. 1 (2020): 24–38. http://dx.doi.org/10.22225/jj.7.1.1414.24-38.

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This study aims to analyze the effect of asset management which includes planning needs, inventory, identification, legal audit, asset valuation, utilization and monitoring of asset optimization in employees in charge of assets in the Denpasar High Court Regional Work Unit. The data used in this study are primary data obtained through questionnaires. The population in this study were all employees in the field of assets in the Denpasar High Court Regional Work Unit, amounting to 73 people. Determination of the sample using the census technique in which all populations are sampled. Data analysi

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Sukma, Kirana Rahmalia, Elisabet Siahaan, and Basaria Talarosha. "The Influence of Asset Management on Optimizing the Utilization of Fixed Assets in Batu Bara Government." Formosa Journal of Multidisciplinary Research 3, no. 11 (2024): 4263–78. https://doi.org/10.55927/fjmr.v3i11.12025.

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Governance in Indonesia has experienced significant changes since the post-Reformation era of 1988, particularly with the implementation of Law Number 22 of 1999 on Regional Government, which initiated the decentralization of authority from the central to regional governments. This implementation was further reinforced by Law Number 32 of 2004, which emphasized the obligation of regional governments to manage their own affairs based on the principle of autonomy. This study examines the influence of asset management on the optimization of fixed assets in the Government of Batu Bara Regency. The

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Jadid, Achmad Nur, Syaiful Hifni, and Novika Rosari. "Pengaruh Manajemen Aset Terhadap Optimalisasi Pemanfaatan Aset Tetap (Study Kasus Pada Pemerintah Kabupaten Barito Kuala)." Mutiara: Multidiciplinary Scientifict Journal 2, no. 2 (2024): 996–1005. http://dx.doi.org/10.57185/mutiara.v2i2.157.

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This study aims to determine the effect of Asset Management on Optimizing the Utilization of Fixed Assets. This is causal research using a quantitative approach. The research subject is the SKPD of the Barito Kuala Regency Government. The sample of which was determined using the purposive sampling technique to collect data. The data source used is primary data. The analytical method used is multiple linear regression analysis. The results of the study conclude that: (1) Asset inventory has a significant effect on optimizing the utilization of fixed assets, (2) Legal audit has a significant eff

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Tarasenko, L., and O. Tarasenko. "ECONOMIC ASPECTS OF AGREED UPON PROCEDURES IN MANAGING CURRENT ASSETS." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 50 (2025): 163–74. https://doi.org/10.17721/tppe.2025.50.15.

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The rapid development of technologies, increasing regulatory control, the growing number of IPOs, and other factors contribute to the steady rise in demand for audit services. Depending on the type, audit services are designed to provide assurance regarding financial data, assess the targeted use of resources, analyze the internal control system, and more. Specifically, the results of performing certain types of audit services, such as agreed-upon procedures (AUP), provide a foundation for the development and implementation of solutions aimed at enhancing the efficiency of enterprise resource

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Ghasali, Handy, and Kevin Christianto. "System Information Audit with COBIT 4.1 and Balanced Scorecard Framework (Case Study: PT. Boga Dimsum Indonesia)." Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) 2, no. 2 (2018): 560–65. http://dx.doi.org/10.29207/resti.v2i2.481.

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The advancement of information technology has led people more easily to connect with each other and provide value added in the form of efficiency and effectiveness that produce something for meeting purposes, record customer complaints, answer customer questions, convey information to customers, provide warranty, and seek profit by this utilization. The reason for the audit of SI in this study is PT. Boga Dimsum Indonesia where the company needs an audit on the inventory and accounting intregrated system because there is an error in the purchase application. In this research, the method used i

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Marushko, Nadiia. "METHODOLOGICAL APPROACHES TO CONDUCTING MERCHANDISING AUDITS." Economics and Management, no. 1 (2025): 198–204. https://doi.org/10.32782/2312-7872.1.2025.28.

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The role of merchandising audits as a comprehensive tool for monitoring and evaluating the effectiveness of retail trade practices has been studied. It has been established that a merchandising audit is a systematic process encompassing the analysis of product display, visual merchandising, assortment and pricing policies, customer service quality, as well as logistics and inventory management. It has been proven that the application of auditing allows for the identification of key issues and shortcomings in product display, staff efficiency, assortment policy, and other aspects of retail oper

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Dja'wa, Asrianti. "IMPLEMENTASI PENGELOLAAN ASET DAERAH PADA DAERAH PEMEKARAN." Jurnal Multidisipliner Bharasumba 2, no. 01 (2023): 661–71. http://dx.doi.org/10.62668/bharasumba.v2i01.497.

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This study aims to determine the application of the Minister of Home Affairs Regulation No. 19 of 2016 concerning the management of the regional asset in the regions resulting from the expansion of new regions, a case study in Konawe Kepualaun Regency. Konawe Kepulauan Regency is a Regency resulting from the expansion of the Konawe Regency in 2013. The research method used was a descriptive qualitative analysis method. Data collection was carried out through literature and field studies through indepth interview, with regional asset managers. The results showed that the application of the Mini

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SORKEOMANY, Bounsong. "The Relationship Between the Roles of Teachers’ Effectiveness and Language Activities Utilization in English Instruction at Higher Education Institutions in Southern Laos." Souphanouvong University Journal Multidisciplinary Research and Development 11, no. 1 (2025): 150–57. https://doi.org/10.69692/sujmrd1101150.

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This study identifies three key objectives were to: (1) investigate the effective roles of English Language Teaching (ELT) teachers in English courses, (2) identify the English language activities implemented in these courses, and (3) examine the relationship between effective ELT teachers' roles and their application of ELT activities. A purposive sampling technique, based on Krejcie and Morgan's formula, was utilized to select 78 EFL teachers and 365 English major students. Data were collected through a mixed-methods approach, employing a survey questionnaire and focus-group interviews. Stat

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Choy, S., W. Lee, and C. Cheung. "A Systematic Approach for Knowledge Audit Analysis: Integration of Knowledge Inventory, Mapping and Knowledge Flow Analysis." JUCS - Journal of Universal Computer Science 10, no. (6) (2004): 674–82. https://doi.org/10.3217/jucs-010-06-0674.

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Knowledge audit lays a concrete foundation for any knowledge management programs. The central topic of this paper is to integrate various knowledge audit related techniques into pre-audit preparation, in-audit process and post-audit analysis in a systematic manner. Culture assessment, in the form of surveys and radar charts, along with orientation program make up the pre-audit preparation. Structured interviews are carried out to capture process-critical knowledge. Knowledge inventory, knowledge maps and knowledge flow analysis compose of post-audit analysis. Knowledge inventory is then built

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Sabatini, Sarah Nuriela, and Mekani Vestari. "NILAI PERSEDIAAN, ASET TETAP, UKURAN PERUSAHAAN, KUALITAS AUDIT, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG." ECONBANK: Journal of Economics and Banking 1, no. 2 (2019): 143–57. http://dx.doi.org/10.35829/econbank.v1i2.46.

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The purpose of research is to obtain empirical evidence of the effect of inventory value, fixed assets, firm size, audit quality and audit tenure on audit report lag by using the financial reports statements of manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are from inventory value, fixed assets, firm size, audit quality, and audit tenure as the independent variable, while the audit report lag as the dependent variable. The sample consists of 324 companies listed on the Indonesia Stock Exchange (IDX) and submitted financial reports to OJK

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Taufik, Gus Muhammad, Indarti Indarti, and Arini Arini. "Analisis Audit Operasional atas Persediaan Barang Consumable Studi Kasus pada PT. Pipa Mas Putih." Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan 4, no. 1 (2023): 96. http://dx.doi.org/10.35314/iakp.v4i1.3303.

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This study aims to determine the impact of the implementation of an operational audit of the inventory of goods at PT. Pipa Mas Putih Duri. The data analysis method used in this research is the descriptive qualitative research method. Based on the results of the research that has been analyzed based on interviews and direct observation of the object of the research, PT. Pipa Mas Putih has carried out an operational audit properly, as evidenced by the fulfillment of the stages of the operational audit stages. Furthermore, PT Pipa Mas Putih Duri already has several procedures regarding the manag

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Khairunisa, Haifa, Maulana Yusup, Sana Sholihah, and Adam Ramdani. "Internal Audit Effect on Inventory Control." Acman: Accounting and Management Journal 3, no. 1 (2023): 49–54. http://dx.doi.org/10.55208/aj.v3i1.60.

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This research determines the influence of internal audits on inventory control in one of the garment companies in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents and then process them through SPSS 20 to be tested and then present the output results. After conducting analysis and discussion, the authors conclude that the effect of internal audit on inventory control carried out at a garment company in the city of Bandung shows quite good results. To see the expertise and a

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Salsa Maulina, Sulaeman Sulaeman, and Andri Indrawan. "Peranan Audit Internal dalam Meningkatkan Efektivitas Pengendalian Internal Inventory Suku Cadang di PT. Selamat Lestari Mandiri." AKUNTANSI 45 5, no. 2 (2024): 566–77. https://doi.org/10.30640/akuntansi45.v5i2.3378.

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This study aims to explain the role of internal audit in enhancing the effectiveness of spare parts inventory internal control at PT. Selamat Lestari Mandiri. The study employs a descriptive qualitative method. Data collection techniques include observation, interviews, and documentation analysis. The research findings indicate that the implementation of internal audit for spare parts inventory has been well-executed, as evidenced by its adherence to the established schedule and procedures. The spare parts inventory internal control system is operating effectively, as demonstrated by its imple

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Sopiyana, Muhammad. "HUBUNGAN AUDIT OPERASIONAL DAN PENGELOLAAN PERSEDIAAN BARANG DAGANG TERHADAP PENINGKATAN LABA PADA CV ANEKA SPORTS INDONESIA (Studi Kasus Pada Pada CV Aneka Sports Indonesia Tahun 2022)." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 5, no. 4 (2022): 1203–13. http://dx.doi.org/10.37481/sjr.v5i4.596.

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This study aims to determine the relationship between operational audit and merchandise inventory management simultaneously on increasing profits at CV Aneka Sports Indonesia. To determine the relationship of operational audit partially to the increase in profit at CV Aneka Sports Indonesia. To find out the relationship between the management of merchandise inventory at CV Aneka Sports Indonesia. This research is a quantitative research with the subject of this research is KCP BRI Syariah in South Tangerang, with a sample collection technique, namely Non Probability Sampling with a convention

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Ishfaq, Rafay, and Uzma Raja. "Effectiveness of frequent inventory audits in retail stores: an empirical evaluation." International Journal of Logistics Management 31, no. 1 (2019): 21–41. http://dx.doi.org/10.1108/ijlm-07-2018-0184.

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Purpose The purpose of this paper is to focus on the effectiveness of the inventory audit process to manage operational issues related to inventory errors in retail stores. An evaluation framework is proposed based on developing an error profile of store inventory using product attributes and inventory information. Design/methodology/approach A store inventory error profile is developed using data on price, sales, popularity, replenishment cycle, inventory levels and inventory errors. A simulation model of store inventory management system grounded in empirical data is used to evaluate the eff

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Susanto, Edi, Alvindra Pratama, Dwi Novirani, Mugi Praseptiawan, Mira Musrini Barmawi, and Rika Ampuh Hadiguna. "Utilization of IoT and database system of central warehouse project in the pharmaceutical industry." Review of Computer Engineering Research 11, no. 3 (2024): 99–117. http://dx.doi.org/10.18488/76.v11i3.3948.

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This study aims to develop an MRPII device that utilizes internet technology for inventory management control processes, using case studies from pharmacutical companies in Indonesia. The research was conducted using field observation methods and system development, then comparing the manual system and MRPII. An internet-based inventory management system was created by integrating the warehouse’s material database into each material code via a QR. code. The study found that implementing the MRP II system design increases work effectiveness and reduces the risk of errors that frequently occur in

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Liu, Jingyi. "Study on the Application of Big Data Technology in Inventory Audit - Taking Swertia Audit as an Example." Advances in Economics, Management and Political Sciences 73, no. 1 (2024): None. http://dx.doi.org/10.54254/2754-1169/73/20231730.

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The arrival of the big data era provides new ideas for auditing to help transform traditional auditing into modern auditing. In this paper based on the existing literature, the basic data and application framework of big data auditing models are extensively reviewed, analyzed and summarized. The research and application of big data and its technology has become a domestic and foreign hot topic. In this paper, the application of big data technology in auditing is based on inventory analysis and auditing based on the analysis of the original auditing procedures and methods as well as the associa

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Yasyshena, Valentyna. "Analysis of dissertations addressing issues of accounting, analysis, and audit of intangible assets in Ukraine." Herald of Ternopil National Economic University, no. 3(89) (October 10, 2018): 79–95. http://dx.doi.org/10.35774/visnyk2018.03.079.

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The paper presents an analysis of dissertations defended in Ukraine during the years 1998-2018 in specialty 08.00.09 (08.06.04) “Accounting, analysis, and audit (by types of economic activity)”, in which issues of accounting, analysis, and audit of intangible assets were discussed. The dissertation projects are systematized thematically according to fifteen research areas, namely: economic essence, meanings, and definitions of terms; identification and recognition; classification; evaluation; documenting; accounting; depreciation issues; assets inventory; reporting; legislation; analysis; audi

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Krishnamoorthy, Ganesh, Theodore J. Mock, and Mary T. Washington. "A Comparative Evaluation of Belief Revision Models in Auditing." AUDITING: A Journal of Practice & Theory 18, no. 2 (1999): 105–27. http://dx.doi.org/10.2308/aud.1999.18.2.105.

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External auditors typically gather audit evidence in a sequential fashion and revise their estimates of likelihood of material misstatements based on the evidence collected. Optimal utilization of audit evidence can help control audit risk and improve audit efficiency and effectiveness. This paper first shows how a typical audit risk assessment and belief revision task can be modeled using four theoretical models of belief revision. Then the descriptive properties of these models are evaluated based on the actual judgments of experienced auditors who assessed the likelihood of error in a task

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Wulandari, Desy, and Iman Harymawan. "Pengaruh Chief Financial Officer Berlatar Belakang Akuntan terhadap Audit Fee." Jurnal Riset Akuntansi dan Keuangan 9, no. 1 (2021): 125–40. https://doi.org/10.17509/jrak.v9i1.27997.

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This study aims to examine the association between accountant Chief Financial Officer (CFO) and audit fee. This study also aims to examine whether accountant CFO affects audit fee when firms have high ratio of leverage, inventory and receivable, and cash. This study uses Ordinary Least Square Regression analysis model to test its hypothesis. The sample consists of 699 firm-year observations covering the period 2010 to 2017. The result shows that accountant CFO is not associated with audit fee, but when leverage is high, accountant CFO is negatively and significantly related to audit fee. This

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Wicaksono, Aries, and Lusianah Lusianah. "Impact Analysis of Generalized Audit Software (GAS) Utilization to Auditor Performances." Binus Business Review 7, no. 2 (2016): 131. http://dx.doi.org/10.21512/bbr.v7i2.1582.

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This study aimed to understand whether the use of Generalized Audit Software (GAS) in the audit process had an impact on the auditors performance and to acquire conclusions in the evaluation form towards GAS audit process to provide a positive impact on the performance of auditors. The models used to evaluate the impact of GAS were Quantity of Work, Quality of Work, Job Knowledge, Creativeness, Cooperation, Dependability, Initiative, and Personal Qualities. The method used in this research was a qualitative method of analytical descriptive and evaluative, by analyzing the impact of the GAS imp

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Batara, Gamal, Jalaluddin Jalaluddin, and M. Rizal Yahya. "Analysis of Key Audit Matters Disclosures in Financial Reporting." Jurnal Ilmiah Akuntansi Kesatuan 12, no. 2 (2024): 341–52. http://dx.doi.org/10.37641/jiakes.v12i2.2703.

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The aim of this research is to explore the disclosure of Key Audit Matters in Indonesia, which was adopted for the first time in 2022. This research reports the main audit matters published in 806 audit reports of companies listed on the Indonesia Stock Exchange in 2022. 2022. This research is the first research in terms of analyzing the main audit matters by public companies in Indonesia. The methods used in this research are qualitative and quantitative methods. After descriptive analysis, this research uses the Mann-Whitney test carried out in R software to determine whether there is a diff

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Putra, I. Made Ryan Ananta, and Made Gede Wirakusuma. "FIRM SIZE AS A MODERATING VARIABLE ON AUDIT DELAY FACTORS ANALYSIS." Integrated Journal of Business and Economics 6, no. 2 (2022): 87. http://dx.doi.org/10.33019/ijbe.v6i2.407.

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The variety of audit of completion time from the closing date of the financial 12 months to the date of issuance of the audit file is referred to as audit postpone. The rate in finishing the audit gives a fine signal to investors. The cause of this examine turned into to determine the effect of profitability and leverage on audit put off with firm length as moderation. The have a look at become conducted on meals and beverage organizations listed at the inventory trade as many as 7 groups with non-chance sampling, method purposive sampling technique. Records collection by way of non-participan

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Liu, Enhai, Zhanghui Guo, Yu Wang, Xiaotong Wei, and Man Li. "Biomass analysis of resource utilization system." Thermal Science 28, no. 3 Part A (2024): 2093–100. http://dx.doi.org/10.2298/tsci2403093l.

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This paper uses the biomass of livestock, poultry manure and straw to study the resource utilization and integration technology by division and classification. The SPSS regression analysis and integration were applied to analyze the economic benefits of the base period (2018) and the audit period (2020). The analysis gives an opportunity in rural areas to reduce chemical fertilizers, pesticides, electricity and coal cost in planting, and this paper opens a novel window for utilizing renewable energy resources and reducing carbon dioxide emissions.

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Vebriana, Linda, Rifki Khoirudin, and Fatima Muhammad Abdulkarim. "Analysis of Optimization of Fixed Asset Management for Sleman Regency Government." JAMPE (Journal of Asset Management and Public Economy) 1, no. 1 (2022): 1–8. http://dx.doi.org/10.12928/jampe.v1i1.4952.

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The key to successful economic management is related to the management of regional assets. Optimal management of regional assets will prioritize good governance and trustworthy management of state finances from the community. However, there are still some problems that occur in the management of fixed assets in the Sleman Regency Government. This research is a quantitative descriptive study that explains the relationship between asset inventory, valuation, legal audit, and supervision and control of the optimization of fixed assets. Research data was collected through the distribution of quest

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Nugraheni, Septiana Ayu, Jawoto Nusantoro, and Nedi Hendri. "Peranan Audit Internal Untuk Menunjang Efektivitas Pengendalian Internal Persediaan Barang Dagang Pada PT Intan Pariwara Branch Office Metro." Expensive: Jurnal Akuntansi dan Keuangan 1, no. 2 (2022): 109–21. http://dx.doi.org/10.24127/exclusive.v1i2.3005.

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This study aimed to determine the role of internal audits in supporting the effectiveness of internal inventory control at PT. Intan Pariwara Branch Office, Metro. The method used in this research is qualitative with a descriptive approach. The data subject is the administration section and the Warehouse section. Data obtained by researchers through interviews and questionnaires distributed directly to research subjects. Data analysis used the miles method: data collection, data reduction, data presentation and drawing conclusions. This study's conclusion explains that the internal audit's rol

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Wahono, Pramuja Sigit, Safuan Safuan, and Musa Alkadhim Alhabshy. "PENGGUNAAN APLIKASI E- AUDIT DALAM SISTEM INFORMASI MANAJEMEN INSPEKTORAT POLRI." JURNAL ILMIAH GLOBAL EDUCATION 4, no. 2 (2023): 1122–30. http://dx.doi.org/10.55681/jige.v4i2.869.

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This research investigates the utilization of e-audit applications in the management information system of the Indonesian National Police Inspectorate. The Inspectorate plays a crucial role in upholding the integrity and efficiency of the Republic of Indonesia Police. However, the manual audit process faces challenges in terms of accuracy, efficiency, and standardization. Therefore, the utilization of e-audit applications is seen as a potential solution to enhance the effectiveness and efficiency of the audit system.This study employs a mixed-methods approach that combines literature review, o

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Mohammad Ramadhan Priatmojo, Rafa Syahrul Amrulloh, and Tri Ratnawati. "Deteksi Audit Kepatuhan Sistem Informasi Akuntansi Persediaan Pada Toko Ritel Melalui Pengendalian Internal." Manajemen Kreatif Jurnal 1, no. 3 (2023): 84–94. http://dx.doi.org/10.55606/makreju.v1i3.1644.

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This study aims to analyze the detection of compliance audits of inventory accounting information systems at retail stores through internal control. An inventory accounting information system is a critical element of retail store operations, and adherence to proper procedures is critical to maintaining the integrity and reliability of inventory data. The research method used is a literature study and descriptive analysis. Data was collected through a literature review related to compliance audit detection. This research also includes a case study to illustrate the application of internal contr

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Febiola, Titania, Istianingsih Istianingsih, and Aloysius Harry Mukti. "Pengaruh Gender Diversity of Signing Auditors terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021." Studi Akuntansi, Keuangan, dan Manajemen 3, no. 1 (2023): 59–69. http://dx.doi.org/10.35912/sakman.v3i1.2304.

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Purpose: This study aims to test whether there is an effect of gender diversity of signing auditors on audit quality in consumer cyclical sector companies listed on the Indonesia Stock Exchange in 2019-2021. Methodology: The variables used in this study are audit quality as the dependent variable, gender diversity of signing auditors as the independent variable, and company size, leverage, and inventory as control variables. The data analysis method used in this research is descriptive statistical analysis, classical assumption test, and multiple linear regression test. The results of the stud

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Rahmawati, Amalia Nur, and Chrisna Suhendi. "The Inventory Audit Procedures in the Community Health Center: The Case Study of a Public Accounting Firm in Central Java Province." Small Business Accounting Management and Entrepreneurship Review 4, no. 1 (2024): 34–48. http://dx.doi.org/10.61656/sbamer.v4i1.150.

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The purpose of this study is to meticulously explain the Central Java Province Health Center's inventory account audit methods and the crucial conclusions reached by the Wahyu Setyaningsih Public Accounting Firm. To ensure the existence and completeness of a community health center, and to identify any disparities or inadequacies between the balances in the current financial statements and the real inventory, an inventory audit must be conducted. This study's primary and secondary data are documentation, literature, and interviews. A thorough analysis of the data from the public accounting fir

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Dolok Saribu, Alfriado Leonard Noprian, Umi Muawanah, and Djuni Farhan. "THE EFFECT OF INVENTORY INTENSITY, FIXED ASSET INTENSITY, POLITICAL CONNECTION AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE WITH AUDIT COMMITTEE AS A MODERATING." Jurnal Akuntansi Trisakti 12, no. 1 (2025): 61–78. https://doi.org/10.25105/v12i1.21441.

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This study aims to analyze the effect of inventory intensity, fixed asset intensity, political connections and real earnings management on tax avoidance with the audit committee as a moderating variable. This type of research is a causal associative research with a moderated regression analysis technique. The population is all mining sector companies as many as 42 companies listed on the Indonesia Stock Exchange with a sample of 27 mining sector companies with a total of 135 company financial data with panel data type. The data analysis method uses moderated linear regression (MRA). The result

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Fitria, Indah, Laela Kurniawati, and Tuti Haryanti. "Audit Sistem Informasi Inventory Menggunakan Framework Cobit 5." METIK JURNAL 8, no. 2 (2024): 99–106. https://doi.org/10.47002/metik.v8i2.927.

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PT Leea Footwear Indonesia is known as a company whose business activities focus on shoe production located in Tegal and has implemented an information system to support inventory management. However, companies often face obstacles such as data produced by information systems that are not suitable, which can cause delays in work processes and data accuracy. Therefore, an information system audit is needed to assess whether the procedures implemented are in accordance with established standards. The data collection method used in this research was interviews and questionnaires involving 11 resp

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Muhammad Ridwan. "PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFATAAN ASET TETAP BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN TANAH BUMBU." KINDAI 16, no. 3 (2021): 523–41. http://dx.doi.org/10.35972/kindai.v16i3.591.

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Abstract. This study aims to determine and analyze the Influence of inventory, legal audit and asset assessment in partially and simultaneously to the optimization of fixed assets in the Regional Financial and Asset Management Agency of Tanah Bumbu Regency. This research method uses a survey method with 63 respondents and then analyzes the data using the instrument test and multiple linear regression analysis. The results showed that the Inventory has a partial influence to the optimization of fixed assets, which is indicated by t count as 9,122. Legal audit partially influences to the optimiz

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Christy, Yunita, and Se Tin Se Tin. "THE INFLUENCE OF AUDITOR ROTATION AND AUDITOR'S REPUTATION ON AUDIT QUALITY WITH AUDITOR SPECIALIZATION AS A MODERATING VARIABLE." Jurnal ASET (Akuntansi Riset) 13, no. 2 (2021): 220–33. http://dx.doi.org/10.17509/jaset.v13i2.37250.

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This study was conducted to examine how auditor rotation and auditor reputation influence audit quality moderated by audit specialization. The population of this study is using a Consumer Goods Inventory manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2014-2019. This study was using logistics regression analysis to see the influence of auditor rotation, auditor reputation on audit quality, with auditor specialization as a moderating variable. The results showed that auditor rotation had no influence on audit quality; auditor reputation had an influence on audit quality;

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Peng, Zhi Ping. "Analysis and Design of Supply Chain Inventory Management System under Internet of Things Environment." Advanced Materials Research 989-994 (July 2014): 5520–23. http://dx.doi.org/10.4028/www.scientific.net/amr.989-994.5520.

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The networking technology in warehouse management can be automated cargo management, operations and real-time access to inventory. Application networking technology greatly reduces the workload of warehouse management and unnecessary losses. Through the intelligent management of the goods, but also improve the utilization of warehouse space, to enable enterprises to understand the real-time inventory, thereby reducing inventory costs, improve the accuracy of inventory management.

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Zainuddin, Zainuddin, Muhamad Dhanutirto F. Tuwow, and Anfas Anfas. "Tax Avoidance di Indonesia dan Faktor-Faktor yang Mempengaruhinya." Journal of Management and Bussines (JOMB) 4, no. 1 (2022): 373–92. http://dx.doi.org/10.31539/jomb.v4i1.3542.

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This study aims to prove the effect of Institutional Ownership, Proportion of Independent Commissioners, Audit Committee, Sales Growth, Leverage, Capital Intensity and Inventory Intensity on Tax Avoidance. The sample of this research is 188 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection method used was purposive sampling and obtained a sample of 30 companies. The data analysis technique used is multiple linear regression. The results of this study indicate that. Institutional ownership has no effect on Tax Avoidance, the proportion of Independ

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Mohd Noor, Nurul Fitri, Zuraidah Mohd Sanusi, Razana Juhaida Johari, Ahmed Abdullah Saad Al-Dhubaibi, Ataina Hudayati, and Nurshuhaida Abdul Razak. "An Examination of the Utilization of Audit Technology in Influencing Audit Job Performance." Asia-Pacific Management Accounting Journal 17, no. 1 (2022): 283–309. http://dx.doi.org/10.24191/apmaj.v17i1-11.

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Many traditional approaches of accounting and auditing assessment have been transformed by the growth of audit technology. This study aimed to identify key factors driving auditors’ adoption of audit technology in a developing country, Malaysia, through the lens of the Technology to Performance Chain (TPC) framework. The results of this study are based on a survey conducted in Malaysia with audit firms of varying sizes and were analyzed using the Structural Equation Modelling-Partial Least Square (PLS) statistical tools. The direct and interaction effects of audit technology and situational su

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Roshini, Shaik, P. Radhika, Ch Srilatha, and A. Meena. "Inventory Optimization and Space Utilization of Crop Protection Chemicals Godowns." Journal of Scientific Research and Reports 30, no. 8 (2024): 444–51. http://dx.doi.org/10.9734/jsrr/2024/v30i82267.

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This study aims to analyse the storage capacities, space utilization, and inventory management practices of five depots in the South-1 zone: Hyderabad, Khammam, Vijayawada, Guntur, and Kurnool. The primary objective is to understand how effectively these depots manage their stock levels and space utilization, thereby providing insights for optimizing inventory management. Data collection focused on the storage areas, net storage available, and space utilization percentages, followed by an analysis of production, transportation, and storage processes. The study revealed that Hyderabad and Guntu

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Erlin, Tirta Winata. "Operational Audit in Inventory Management: Case Study of CV. X in Bali." International Journal of Management, Accounting and Economics 9, no. 2 (2022): 97–116. https://doi.org/10.5281/zenodo.6612379.

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Inventory plays an important role in almost all organizations, whether in trade, services, or manufacturing. When an organization fails to control its inventories, the impact it will face is an inflated or inadequate inventory, loss of customers, decreased competitiveness of the company, and loss of revenues. If this continues to happen, it will affect the business continuity (going concern) of an organization. This study aims to improve comprehension related to audit operational in inventory management CV. X in Bali. The paradigm used in this study is qualitative descriptive, with data collec

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Maulana, Fajar, Sony Devano, and Devianti Yunita Harahap. "The Influence of Implementation of Risk-Based Audit and Utilization of Information Technology on Tax Audit Quality." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 8, no. 2 (2024): 318–31. http://dx.doi.org/10.36555/jasa.v8i2.2493.

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The low quality of tax audits is one of the sources of tax disputes. Therefore, tax audit actions should be carried out optimally, effectively, efficiently, and with high quality. The purpose of this research is to determine the influence of the implementation of risk-based audit and the utilization of information technology on the quality of tax audits. The research method used in this study is a quantitative approach with a descriptive method through a survey conducted by distributing questionnaires to the respondents, the Heads of Tax Offices (KPP), in Jakarta and West Java regions, as well

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Reschiwati, Reschiwati, Asni, and Hamilah. "Analysis of factors that moderate the effect of performance finance against tax aggressiveness in Indonesia." International Journal of Business Ecosystem & Strategy (2687-2293) 4, no. 2 (2022): 61–72. http://dx.doi.org/10.36096/ijbes.v4i2.324.

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This study aims to analyze the factors that affect tax aggressiveness. These factors are profitability as proxied by Return on Assets, the intensity of fixed assets, leverage, liquidity as proxied by Current Ratio, and inventory intensity. This study uses the audit committee as a moderating variable on the factors that affect tax aggressiveness. The population used manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2016-to 2020. The sample was selected using the purposive sampling method and a selection of 26 companies. Data processing uses panel r

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Khairunisa Suci Putriani. "Pengaruh Likuiditas, Leverage, Komite Audit dan Perputaran Persediaan Terhadap Profitabilitas." Jurnal Ekonomi, Akuntansi, dan Perpajakan 1, no. 4 (2024): 59–87. http://dx.doi.org/10.61132/jeap.v1i4.374.

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Companies with good performance are able to achieve the goals the company wants to achieve, namely maximizing profitability or company value. This goal can be achieved by increasing profitability within a company. The aim of this research is to determine the influence of liquidity, leverage, audit committee and inventory turnover on profitability in Consumer Cylicals sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period with a sample of 62 companies obtained through the purposive sampling method. The results of research using multiple linear regression analysis f

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Marsus, Soffan, Raynal Yasni, Muliani Sulya Fajarianti, Agung Arianto, and Joko Sustiyo. "Bridging policy and practice: The implementation of inventory accounting standards in Indonesian local governments." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 11, no. 1 (2025): 157–74. https://doi.org/10.28986/jtaken.v11i1.2068.

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Inventory accounting plays a critical role in public sector financial management, supporting transparency, asset control, and budget accountability. This study examines the challenges associated with implementing inventory accounting standards in Indonesian local governments, with a particular focus on inventory recording, classification, and governance. Using an interpretive qualitative approach, the research draws on document analysis of national and international accounting standards and focus group discussions with government accounting practitioners. The findings reveal persistent difficu

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Asprilla, Vina, and Priyo Hari Adi. "Pengaruh Profitabilitas terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi." Owner 7, no. 3 (2023): 2031–42. http://dx.doi.org/10.33395/owner.v7i3.1522.

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This study was conducted to examine the effect of profitability on tax avoidance with the audit committee as a moderating variable. Tax avoidance as the dependent variable measured using the effective tax rate (ETR), profitability as an independent variable measured using return on assets (ROA), audit committee as a moderating variable measured using the number of audit committees of companies listed on the Indonesia Stock Exchange (IDX), and inventory intensity as a measurable control variable by comparing total inventory with total assets. This research was conducted at food and beverage sub

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TripantoSilitonga, Hari, and Theresia Dwi Hastuti. "The Effect of Information Technology Utilization, Professional Skepticism and Auditor Competence on Remote Audit Quality with auditor ethics as a moderating variable." International Journal of Management Studies and Social Science Research 04, no. 06 (2023): 40–50. http://dx.doi.org/10.56293/ijmsssr.2022.4525.

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The COVID-19 pandemic has had a broad impact in various fields, one of which is the practice of public accounting. With the COVID-19 pandemic, there are constraints on the limitations of assignments in the field that have a direct impact on the collection of audit evidence such as limited access to travel and limited direct interaction with clients. There is a need for a new approach and the use of more sophisticated technology in conducting audits. The use of technology to conduct remote audits raises doubts about the collection of evidence, greatly impacting the provision of audit opinions.

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Elisabeth Emarlin Ruda, Wilhelmina Mitan, and Yoseph Darius P.Rangga. "Pengaruh Inventarisasi Aset, Penilaian Aset Dan Legal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah." JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) 1, no. 4 (2023): 145–66. http://dx.doi.org/10.54066/jrime-itb.v1i4.739.

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This research aimed to determine the effect of asset inventory, aset valuation and legal audit on the quality of local government financial statements in Sikka Regency. The method used a quantitative explanatory. The populations in this research were all employees who were divided into several divisions with a total of 53 employees. The sampling technique employed a saturated sampling technique with a sample size of 53 respondents. In this research, the type of data used was primary data. Data collection procedures used a questionnaire measured on a likert scale. The data analysis techinique u

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