PENGARUH IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN TERHADAP EFEKTIVITAS PENGENDALIAN PERSEDIAAN : Studi Kasus pada Sub Divisi Regional Perum Bulog di Jawa Barat

Ikrima, Dinda Nurul (2015) PENGARUH IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN TERHADAP EFEKTIVITAS PENGENDALIAN PERSEDIAAN : Studi Kasus pada Sub Divisi Regional Perum Bulog di Jawa Barat. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk menganalisa bagaimana implementasi sistem informasi akuntansi persediaan serta pengaruhnya terhadap efektivitas pengendalian persediaan. Penelitian ini dilakukan pada Sub Divisi Regional Perum Bulog yang berada di Jawa Barat. Metode yang digunakan dalam penelitian ini adalah kuantitatif verifikatif. Data yang digunakan bersumber dari penyebaran kuesioner terhadap 7 Sub Divisi Regional Perum Bulog Jawa Barat. Teknik pengambilan sampel dalam penelitian ini menggunakan sampel non probabilistik. Alat analisis dalam penelitian ini menggunakan uji korelasi Spearman Rank dengan menggunakan software SPSS dalam perhitungannya. Hasil penelitian menunjukkan bahwa penilaian implementasi sistem informasi akuntansi berkisar pada 70 persen dan termasuk dalam kategori baik dan pengendalian atas persediaan memiliki penilaian sebesar 80 persen dengan kategori sangat baik. Berdasarkan hasil perhitungan Spearman Rank, variabel X dan Y memiliki hubungan positif yang kuat dengan nilai korelasi 0.721, sedangkan perhitungan koefisien determinasi menunjukkan implementasi sistem informasi akuntansi memiliki pengaruh sebesar 51.3% terhadap efektivitas pengendalian persediaan. ; The purpose of this research is to analyze the implementation of accounting information system of the inventories and its impact to the inventory control effectiveness. The research was done at Regional Sub Divisions of Perum Bulog in West Java. This research used quantitative verificative method and used questionnaire as the primary data which was distributed to 7 Regional Sub Divisions of Perum Bulog in respective area of West Java. This research use non probabilistic sampling with Spearman Rank Correlation as the analysis tool. The results of this research shown that the implementation of accounting information system of inventories scored at 70 percent and it was in the category of well implemented. As for the inventory control, was scored at 80 percent and it was in the category of very well done. Based on the calculation of Spearman Rank, the correlation of X and Y variable is 0.721 and the coefficient determination indicates that the implementation of accounting information system influenced 51.3% to the inventory control effectiveness.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S PEA IKR p-2015 ; Pembimbing : I. Arim Nasim.
Uncontrolled Keywords: Sistem Informasi Akuntansi, Pengendalian Persediaan, Accounting Information System, Inventory Control.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Mr mhsinf 2017
Date Deposited: 24 Jul 2017 07:59
Last Modified: 24 Jul 2017 07:59
URI: http://repository.upi.edu/id/eprint/23934

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