The Effect of Accounting Information Systems and Internal Control on Inventory Management Effectiveness at Re.juve
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Abstract
This study aims to analyze the partial and simultaneous effects of the accounting information system and internal control on the effectiveness of inventory management at PT Sewu Segar Primatama (Re.juve) Region 11. The study used a quantitative approach with a case study design. Data were collected through questionnaires distributed to store crew members directly involved in inventory management. Of the thirty-five store crew members in the population, thirty-four met the purposive sampling criteria and were analyzed using multiple linear regression, partial and simultaneous hypothesis tests, and the coefficient of determination. The results show that the accounting information system has a positive but insignificant effect on inventory management effectiveness, whereas internal control has a positive and significant effect. Simultaneously, both variables significantly affect inventory management effectiveness and explain most of its variation. These findings indicate that effective inventory management requires not only an accounting information system but also consistent implementation of internal control procedures at the operational level. This study contributes empirical evidence from a retail outlet setting and offers practical guidance for managers in strengthening receiving, recording, storage, physical inspection, and stock-taking procedures.
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