{"id":"https://openalex.org/W3094544313","doi":"https://doi.org/10.46799/jss.v1i2.12","title":"Contribution of Inventory Accounting Systems in Improving Inventory Internal Control","display_name":"Contribution of Inventory Accounting Systems in Improving Inventory Internal Control","publication_year":2020,"publication_date":"2020-05-20","ids":{"openalex":"https://openalex.org/W3094544313","doi":"https://doi.org/10.46799/jss.v1i2.12","mag":"3094544313"},"language":"en","primary_location":{"id":"doi:10.46799/jss.v1i2.12","doi":"https://doi.org/10.46799/jss.v1i2.12","is_oa":true,"landing_page_url":"https://doi.org/10.46799/jss.v1i2.12","pdf_url":"https://jsss.co.id/index.php/jsss/article/download/12/9","source":{"id":"https://openalex.org/S4210182717","display_name":"Journal of Social Science","issn_l":"2720-9938","issn":["2720-9938","2721-5202"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Social Science","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jsss.co.id/index.php/jsss/article/download/12/9","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5049195228","display_name":"Ade Onny Siagian","orcid":"https://orcid.org/0000-0002-9701-9546","observed_orcids":["https://orcid.org/0000-0002-9701-9546"]},"institutions":[{"id":"https://openalex.org/I4405253754","display_name":"Universitas Bina Sarana Informatika","ror":"https://ror.org/011zkmm97","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405253754"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Ade Onny Siagian","raw_affiliation_strings":["Bina Sarana Informatika University, RS Fatmawati Blok Ry Street, Jakarta 12450, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bina Sarana Informatika University, RS Fatmawati Blok Ry Street, Jakarta 12450, Indonesia","institution_ids":["https://openalex.org/I4405253754"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5049195228"],"corresponding_institution_ids":["https://openalex.org/I4405253754"],"apc_list":null,"apc_paid":null,"fwci":3.9669,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.9351137,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"1","issue":"2","first_page":"1","last_page":"6"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.6708999872207642,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.6708999872207642,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.2150000035762787,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.025499999523162842,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/inventory-accounting-system","display_name":"inventory accounting system","score":0.9739999771118164},{"id":"https://openalex.org/keywords/internal-control-structure","display_name":"internal control structure","score":0.9850000143051147}],"concepts":[{"id":"https://openalex.org/C117938511","wikidata":"https://www.wikidata.org/wiki/Q3634830","display_name":"Inventory control","level":2,"score":0.6528143882751465},{"id":"https://openalex.org/C143385712","wikidata":"https://www.wikidata.org/wiki/Q6059951","display_name":"Inventory valuation","level":2,"score":0.5909078121185303},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5865975618362427},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5704156756401062},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.569229781627655},{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.5606938600540161},{"id":"https://openalex.org/C94196362","wikidata":"https://www.wikidata.org/wiki/Q5198153","display_name":"Cycle count","level":2,"score":0.5018167495727539},{"id":"https://openalex.org/C59785418","wikidata":"https://www.wikidata.org/wiki/Q5158395","display_name":"Concept inventory","level":2,"score":0.46503302454948425},{"id":"https://openalex.org/C194191399","wikidata":"https://www.wikidata.org/wiki/Q7169552","display_name":"Perpetual inventory","level":4,"score":0.43889933824539185},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.4259057641029358},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.40161609649658203},{"id":"https://openalex.org/C24373527","wikidata":"https://www.wikidata.org/wiki/Q252073","display_name":"Inventory theory","level":3,"score":0.349698007106781},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.34398406744003296},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.2799745798110962},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.1129598617553711},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.46799/jss.v1i2.12","doi":"https://doi.org/10.46799/jss.v1i2.12","is_oa":true,"landing_page_url":"https://doi.org/10.46799/jss.v1i2.12","pdf_url":"https://jsss.co.id/index.php/jsss/article/download/12/9","source":{"id":"https://openalex.org/S4210182717","display_name":"Journal of Social Science","issn_l":"2720-9938","issn":["2720-9938","2721-5202"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Social Science","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.46799/jss.v1i2.12","doi":"https://doi.org/10.46799/jss.v1i2.12","is_oa":true,"landing_page_url":"https://doi.org/10.46799/jss.v1i2.12","pdf_url":"https://jsss.co.id/index.php/jsss/article/download/12/9","source":{"id":"https://openalex.org/S4210182717","display_name":"Journal of Social Science","issn_l":"2720-9938","issn":["2720-9938","2721-5202"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Social Science","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3094544313.pdf","grobid_xml":"https://content.openalex.org/works/W3094544313.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W2531703516","https://openalex.org/W3002132292","https://openalex.org/W3045875347","https://openalex.org/W3088512988","https://openalex.org/W3140796190"],"related_works":["https://openalex.org/W3047957341","https://openalex.org/W4416905717","https://openalex.org/W78073632","https://openalex.org/W4352989864","https://openalex.org/W7161484343","https://openalex.org/W4402718683","https://openalex.org/W4412017012","https://openalex.org/W7217841548","https://openalex.org/W3172072261","https://openalex.org/W4405716929"],"abstract_inverted_index":{"The":[0,25,87],"purpose":[1],"of":[2,10,47,74,83,89,96,107],"this":[3,30],"study":[4,31,40,91],"was":[5],"to":[6,70],"determine":[7,71],"the":[8,16,43,72,75,81,90,94,97,103],"Role":[9],"Inventory":[11,17],"Accounting":[12,117],"Systems":[13],"in":[14,29,79,101],"Improving":[15],"Internal":[18,119],"Control":[19,120],"Structure":[20],"at":[21],"Putri":[22],"Mayasari":[23],"Cilandak.":[24],"research":[26,35,69],"method":[27,36],"used":[28],"is":[32,55,65],"a":[33,38],"qualitative":[34],"with":[37],"case":[39],"approach":[41],"and":[42,49,60,113],"data":[44],"collected":[45,56,66],"consists":[46],"primary":[48],"secondary":[50],"data.":[51],"Then":[52],"Primary":[53],"Data":[54,64],"through":[57,67],"interviews,":[58],"observations,":[59],"documentation,":[61],"while":[62],"Secondary":[63],"library":[68],"role":[73,95],"inventory":[76,85,98,108],"accounting":[77,99],"system":[78,100],"improving":[80,102],"structure":[82,106],"internal":[84,104],"control.":[86],"results":[88],"found":[92],"that":[93],"control":[105],"has":[109],"been":[110],"implemented":[111],"properly":[112],"correctly.":[114],"Keywords:":[115],"Inventory,":[116],"System,":[118]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-10-29T00:00:00"}
