Pengaruh Pengendalian Persediaan Terhadap Kinerja Departemen Penjualan Pada Depo Jaya Bangunan

Audiska Marshanda Retno Putri, Animah Animah, Widia Astuti

Abstract


This study was conducted to examine the effect of inventory control on sales department performance. The research was conducted at the building's Jaya depot. There are 64 research samples selected through purposive sampling technique. Data analysis procedures used to test the validity, reliability test and hypothesis testing. The data analysis tool used in this study is Partial Least Square (PLS) version 3.0. The results showed that inventory control had a significant and positive effect on sales department performance. Inventory controls are used to prevent theft, fraud, and damage. Efforts to monitor and find out the goals of a company have been achieved, namely through controlling merchandise inventory. The efficiency of the internal control system can be further improved by recording and supervising all activities within the company and ensuring that this efficiency can improve company performance. Warehouse management systems can reduce errors in picking goods, assist in stock control, increase work productivity, and improve warehouse security

Keywords


Inventory, Inventory Control, Sales Performance, Efficiency, Internal Control

Full Text:

PDF

References


Anggraeni, N., Prihanto Utomo, S., & Surabaya, A. B. (2021). Pengaruh Pengendalian Internal dan Audit Internal Terhadap Kinerja Penjualan PT Ramayana Lestari Sentosa Tbk. In Journal of Sustainability Business Research (Vol. 2).

Brown, K., Fontana, R., & Corsi, T. M. (2018). Inventory Accuracy and Firm Performance. Journal of Operations Management.

Chukwudi, C. (2017). Analysing Effect Of Inventory Management Practices On Organizational Performance Of Departemental Store In South-East. International Journal of Advanced Research. www.garph.co.uk

Cooper, & Schindler. (2014). Business Rearch Methods. McGraw-Hill.

Eric Jepherson, M., Karanja Ngugi, P., & Moronge, M. (2021). Effect Of Warehouse Management Systems On Supply Chain Performance Of Fast-Moving Consumer Goods Manufacturers In Kenya. www.iprjb.org

Ghozali, I. (2013). 25 Grand Theory. Penerbit Andi.

Ginting, W. (2021). Pengaruh Sistem Pengendalian Internal Terhadap Persediaan Barang (Studi pada salah satu perusahaan retail di Kota Bandung). In Acman: Accounting and Management Journal (Vol. 1, Issue 1).

Habeeb, M., Mohammed, U., & Henry, E. (2021). Effects Of The Management Of Finished Goods Inventory On The Sales Volume Of 7Up Bottling Company, North Central Nigeria. International Journal of Innovative Research in Social Sciences & Strategic Management Techniques, 8(1), 70–82. https://doi.org/10.48028/iiprds/ijirsssmt.v8.i1.06

Hejazi, M. T. (2022). The Association Between Organizational Performance and Supply Chain Management Practices. Uncertain Supply Chain Management, 10(4), 1219–1232. https://doi.org/10.5267/j.uscm.2022.8.006

John, N. E., Etim, J. J., & Ime, T. U. (2015). Inventory management practices and operational performance of flour milling firms in Lagos, Nigeria. International Journal of Supply and Operations Management, 1(4), 392–406. www.ijsom.com

Judin, Somantri, & Rahayu. (2020). Pengaruh Perputaran Kas dan Perputaran Persediaan Terhadap Profitabilitas Perusahaan.

Kim, S., Na, J., & Kim, B. (2020). Strategic Effects of Supply Chain Inventories on Sales Performance. EMJ - Engineering Management Journal, 1–15. https://doi.org/10.1080/10429247.2020.1778978

Kungu, J., & Ndirangukung, J. (2019). Effects of Inventory Control on Profitability of Industrial and Allied Firms in Kenya. IOSR Journal of Economics and Finance, 7(6), 9–15. https://doi.org/10.9790/5933-0706010915

Kurdi, B. Al, Alzoubi, H. M., Alshurideh, M. T., Alquqa, E. K., & Hamadneh, S. (2023). Impact Of Supply Chain 4.0 and Supply Chain Risk on Organizational Performance: An Empirical Evidence From The UAE Food Manufacturing Industry. Uncertain Supply Chain Management, 11(1), 111–118. https://doi.org/10.5267/j.uscm.2022.11.004

Kuryanto, B., Kumala Wulandari, H., Rahmawati, T., Studi Akuntansi, P., & Ekonomi dan Bisnis, F. (2021). Pengaruh Periode Perputaran Persediaan dan Pertumbuhan Penjualan terhadap Profitabilitas pada CV Dian Ayu Setiabudi Brebes Effect of Inventory Turnover Period and Sales Growth on Profitability on CV Dian Ayu Setiabudi Brebes.

Maisaroh, Y., Rijalus Sholihin, M., Farhana, S., Studi Akuntansi, P., Widya Gama Lumajang JlGatot Subroto No, S., & Timur -Indonesia, J. (2019). Analisis Pengendalian Internal Persediaan Barang Dagang Pada CV. Lumajang.

Mawonde, & Demberere. (2022). The Effect of Inventory Control Systems OnOrganisational Performance In The Mining Sector OfZimbabwe. In International Journal of Research and Innovation in Social Science. www.rsisinternational.org

Mulya1, H. G., & Fauzihardani2, E. (2022). Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kepatuhan Terhadap Regulasi sebagai Variabel Pemoderasi. In Jurnal Eksplorasi Akuntansi (JEA) (Vol. 4, Issue 1). Online. http://jea.ppj.unp.ac.id/index.php/jea/index

Mulyadi. (2017). Sistem Perencanaan dan Pengendalian Manajemen. Salemba Empat.

Nnaemeka Augustine, A. (2013). Information and Knowledge Management Effect of Inventory Management on Organisational Effectiveness. www.iiste.org

Ogbo, A. I., Victoria, O. I., & Ukpere, W. I. (2014). The Impact Of Effective Inventory Control Management On Organizational Performance. Mediterranean Journal of Social Sciences, 5(10 SPEC. ISSUE), 109–118. https://doi.org/10.5901/mjss.2014.v5n10p109

Oh, S., Ryu, Y. U., & Yang, H. (2019). Interaction effects between supply chain capabilities and information technology on firm performance. Information Technology and Management, 20(2), 91–106. https://doi.org/10.1007/s10799-018-0294-3

Putra, R. R., & Zefanya, M. (2022). Moderasi peran sistem akuntansi terhadap pengaruh pengendalian internal persediaan barang (inventory) dan penerapan SOP pada kinerja perusahaan. Owner, 6(3), 3151–3157. https://doi.org/10.33395/owner.v6i3.987

Rahman, A., Rudi, D., Jurusan, H., Politeknik, A., & Jakarta, N. (2013). Pengaruh Strategi Bisnis Terhadap Hubungan Manajemen Persediaan dan Kinerja Perusahaan. www.jsx.co.id

Román, S., & Rodríguez, R. (2015). The Influence of Sales Force Technology Use on Outcome Performance. Journal of Business and Industrial Marketing, 30(6), 771–783. https://doi.org/10.1108/JBIM-01-2015-0001

Sujana. (2013). Manajemen Minimarket. Raih Asa Sukses (Penebar Swadaya Grup).

Susanti. (2021). Pengaruh Perputaran Persediaan, Perpitaran Piutang, dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2015 - 2019.

Susanto. (2019). Pengaruh Motivasi Kerja, Kepuasan Kerja, dan Disiplin Kerja Terhadap Kinerja Karyawan Pada Divisi Penjualan PT REMBAKA (Vol. 7, Issue 1).

Thneibat, H., Al-Mufleh, M. F. N., Abdelaziz, G. A., Alrawashdeh, K., & Al-Alqahtani, M. A. D. A. (2023). The Impact Of Supply Chain Integration On Strategic Performance: The Mediating Role Of Strategic Vigilance. Uncertain Supply Chain Management, 11(1), 325–330. https://doi.org/10.5267/j.uscm.2022.9.010

Waiyawuththanapoom, P., Aunyawong, W., Poolsawad, K., Thumawongchai, V., Boonrattanakittibhumi, C., & Jermsittiparsert, K. (2023). The Relationship Between Supply Chain Management Activities and Firm Performance With The Mediating and Moderating Effect. Uncertain Supply Chain Management, 11(1), 375–382. https://doi.org/10.5267/j.uscm.2022.9.005




DOI: https://doi.org/10.35308/akbis.v7i2.8225

Refbacks

  • There are currently no refbacks.