The Effect of Internal Inventory Control and Accounting Information Systems on the Prevention of Fraud in Inventory (Study at PT. Astra International Tbk. - Honda NTB Branch)
This study aims to determine the effect of internal inventory control and accounting information systems on the prevention of fraud on inventory at PT Astra International Tbk - Honda NTB Branch. The population in this study were leaders and employees of PT Astra International Tbk - Honda NTB Branch...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
cita konsultindo
2024-03-01
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| Series: | Asian Journal of Management, Entrepreneurship and Social Science |
| Subjects: | |
| Online Access: | http://www.ajmesc.com/index.php/ajmesc/article/view/645 |
| _version_ | 1797260103060029440 |
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| author | Maudita Candrayani Elin Erlina Sasanti |
| author_facet | Maudita Candrayani Elin Erlina Sasanti |
| author_sort | Maudita Candrayani |
| collection | DOAJ |
| description |
This study aims to determine the effect of internal inventory control and accounting information systems on the prevention of fraud on inventory at PT Astra International Tbk - Honda NTB Branch. The population in this study were leaders and employees of PT Astra International Tbk - Honda NTB Branch. The technique used for sampling in this study was non-probability sampling with a purposive sampling method so that the number of samples in this study was 60 employees. This study uses statistical tests with the SmartPLS software application. The results of this study indicate that internal inventory control and accounting information systems have a positive and significant effect on fraud prevention in the inventory of PT Astra International Tbk- Honda NTB Branch. The company has carried out internal inventory control effectively and efficiently using the applicable SOP (Standard Operational Procedure). The Accounting Information System has also been carried out as its function is proper and adequate so that it can facilitate the company in storing company data and can facilitate employee work so that fraud prevention can be done correctly.
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| first_indexed | 2024-04-24T23:20:00Z |
| format | Article |
| id | doaj.art-debaa14863b94a5ba7bd283c47cebd17 |
| institution | Directory Open Access Journal |
| issn | 2808-7399 |
| language | English |
| last_indexed | 2024-04-24T23:20:00Z |
| publishDate | 2024-03-01 |
| publisher | cita konsultindo |
| record_format | Article |
| series | Asian Journal of Management, Entrepreneurship and Social Science |
| spelling | doaj.art-debaa14863b94a5ba7bd283c47cebd172024-03-16T19:19:52Zengcita konsultindoAsian Journal of Management, Entrepreneurship and Social Science2808-73992024-03-01402The Effect of Internal Inventory Control and Accounting Information Systems on the Prevention of Fraud in Inventory (Study at PT. Astra International Tbk. - Honda NTB Branch)Maudita Candrayani0Elin Erlina Sasanti1Universitas MataramUniversitas Mataram This study aims to determine the effect of internal inventory control and accounting information systems on the prevention of fraud on inventory at PT Astra International Tbk - Honda NTB Branch. The population in this study were leaders and employees of PT Astra International Tbk - Honda NTB Branch. The technique used for sampling in this study was non-probability sampling with a purposive sampling method so that the number of samples in this study was 60 employees. This study uses statistical tests with the SmartPLS software application. The results of this study indicate that internal inventory control and accounting information systems have a positive and significant effect on fraud prevention in the inventory of PT Astra International Tbk- Honda NTB Branch. The company has carried out internal inventory control effectively and efficiently using the applicable SOP (Standard Operational Procedure). The Accounting Information System has also been carried out as its function is proper and adequate so that it can facilitate the company in storing company data and can facilitate employee work so that fraud prevention can be done correctly. http://www.ajmesc.com/index.php/ajmesc/article/view/645Internal Control, Accounting Information System, Fraud Prevention, Inventory |
| spellingShingle | Maudita Candrayani Elin Erlina Sasanti The Effect of Internal Inventory Control and Accounting Information Systems on the Prevention of Fraud in Inventory (Study at PT. Astra International Tbk. - Honda NTB Branch) Asian Journal of Management, Entrepreneurship and Social Science Internal Control, Accounting Information System, Fraud Prevention, Inventory |
| title | The Effect of Internal Inventory Control and Accounting Information Systems on the Prevention of Fraud in Inventory (Study at PT. Astra International Tbk. - Honda NTB Branch) |
| title_full | The Effect of Internal Inventory Control and Accounting Information Systems on the Prevention of Fraud in Inventory (Study at PT. Astra International Tbk. - Honda NTB Branch) |
| title_fullStr | The Effect of Internal Inventory Control and Accounting Information Systems on the Prevention of Fraud in Inventory (Study at PT. Astra International Tbk. - Honda NTB Branch) |
| title_full_unstemmed | The Effect of Internal Inventory Control and Accounting Information Systems on the Prevention of Fraud in Inventory (Study at PT. Astra International Tbk. - Honda NTB Branch) |
| title_short | The Effect of Internal Inventory Control and Accounting Information Systems on the Prevention of Fraud in Inventory (Study at PT. Astra International Tbk. - Honda NTB Branch) |
| title_sort | effect of internal inventory control and accounting information systems on the prevention of fraud in inventory study at pt astra international tbk honda ntb branch |
| topic | Internal Control, Accounting Information System, Fraud Prevention, Inventory |
| url | http://www.ajmesc.com/index.php/ajmesc/article/view/645 |
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