{"id":"https://openalex.org/W7224138295","doi":null,"title":"ANALISIS EFEKTIVITAS PENGENDALIAN INTERNAL DALAM PENGELOLAAN PERSEDIAAN BARANG DAGANG PADA TOKO GROSIR ANUGRAH TALASALAPANG MAKASSAR","display_name":"ANALISIS EFEKTIVITAS PENGENDALIAN INTERNAL DALAM PENGELOLAAN PERSEDIAAN BARANG DAGANG PADA TOKO GROSIR ANUGRAH TALASALAPANG MAKASSAR","publication_year":2026,"publication_date":"2026-10-27","ids":{"openalex":"https://openalex.org/W7224138295"},"language":"en","primary_location":{"id":"pmh:oai:ojs.unpatompo.ac.id:article/688","doi":null,"is_oa":true,"landing_page_url":"https://ojs.unpatompo.ac.id/index.php/index/article/view/688","pdf_url":null,"source":{"id":"https://openalex.org/S7407077222","display_name":"INDONESIAN JOURNAL ECONOMY AND MANAGEMENT","issn_l":"3026-2798","issn":["3026-2798"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273832","host_organization_name":"Universitas Patompo","host_organization_lineage":["https://openalex.org/I4405273832"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3026-2798","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.unpatompo.ac.id/index.php/index/article/view/688","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160046020","display_name":"Novensius Poyendra","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Novensius Poyendra","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5160020650","display_name":"Rahmawati","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Rahmawati","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5099782560","display_name":"Wenni Andriani","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Wenni Andriani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.89511433,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.7720000147819519,"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":0.7720000147819519,"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":0.0877000018954277,"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":0.04830000177025795,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/internal-control","display_name":"internal control","score":0.8489999771118164},{"id":"https://openalex.org/keywords/wholesale-store","display_name":"wholesale store","score":0.8019999861717224},{"id":"https://openalex.org/keywords/coso-framework","display_name":"COSO framework","score":0.9610000252723694},{"id":"https://openalex.org/keywords/stock-cards","display_name":"stock cards","score":0.47099998593330383},{"id":"https://openalex.org/keywords/retail-information-systems","display_name":"retail information systems","score":0.515999972820282},{"id":"https://openalex.org/keywords/segregation-of-duties","display_name":"segregation of duties","score":0.49799999594688416},{"id":"https://openalex.org/keywords/risk-assessment","display_name":"risk assessment","score":0.5400000214576721},{"id":"https://openalex.org/keywords/internal-control-effectiveness","display_name":"internal control effectiveness","score":0.3840000033378601},{"id":"https://openalex.org/keywords/human-resource-competencies","display_name":"human resource competence","score":0.6299999952316284}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.6771000027656555},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.640999972820282},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.2741999924182892},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2538999915122986},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.24269999563694},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.1979999989271164},{"id":"https://openalex.org/C97137747","wikidata":"https://www.wikidata.org/wiki/Q38112","display_name":"Forestry","level":1,"score":0.15549999475479126},{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.15129999816417694},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.12700000405311584},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.12600000202655792}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs.unpatompo.ac.id:article/688","doi":null,"is_oa":true,"landing_page_url":"https://ojs.unpatompo.ac.id/index.php/index/article/view/688","pdf_url":null,"source":{"id":"https://openalex.org/S7407077222","display_name":"INDONESIAN JOURNAL ECONOMY AND MANAGEMENT","issn_l":"3026-2798","issn":["3026-2798"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273832","host_organization_name":"Universitas Patompo","host_organization_lineage":["https://openalex.org/I4405273832"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3026-2798","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs.unpatompo.ac.id:article/688","doi":null,"is_oa":true,"landing_page_url":"https://ojs.unpatompo.ac.id/index.php/index/article/view/688","pdf_url":null,"source":{"id":"https://openalex.org/S7407077222","display_name":"INDONESIAN JOURNAL ECONOMY AND MANAGEMENT","issn_l":"3026-2798","issn":["3026-2798"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273832","host_organization_name":"Universitas Patompo","host_organization_lineage":["https://openalex.org/I4405273832"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3026-2798","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3182092013","https://openalex.org/W7014417468","https://openalex.org/W6986372299","https://openalex.org/W2284394773","https://openalex.org/W7023979169","https://openalex.org/W7042483035","https://openalex.org/W7220386361","https://openalex.org/W2948960081","https://openalex.org/W4389744905","https://openalex.org/W3046275552"],"abstract_inverted_index":{"Penelitian":[0,21],"ini":[1,22],"bertujuan":[2],"untuk":[3],"mendeskripsikan":[4],"dan":[5,35,59,72,91,110,128,151,169],"menganalisis":[6],"efektivitas":[7],"pengendalian":[8,76,100,185],"internal":[9,77,101,186],"dalam":[10,102],"pengelolaan":[11,46,103],"persediaan":[12,47,104],"barang":[13,48,114],"dagang":[14],"pada":[15,79,147,167],"Toko":[16],"Grosir":[17],"Anugrah":[18],"Talasalapang":[19],"Makassar.":[20],"menggunakan":[23,120],"pendekatan":[24],"kualitatif":[25],"dengan":[26,37,45,145],"metode":[27],"deskriptif.":[28],"Data":[29],"penelitian":[30,97],"diperoleh":[31],"melalui":[32,53,65,107,195],"observasi,":[33],"wawancara,":[34],"dokumentasi":[36],"melibatkan":[38],"pemilik":[39,168],"toko":[40],"serta":[41,93,171,211],"karyawan":[42],"yang":[43,164,175],"berkaitan":[44],"dagang.":[49],"Analisis":[50,75],"data":[51,63,146],"dilakukan":[52],"tahapan":[54],"reduksi":[55],"data,":[56,58],"penyajian":[57],"penarikan":[60],"kesimpulan.":[61],"Keabsahan":[62],"diuji":[64],"triangulasi":[66,68],"sumber,":[67],"teknik,":[69],"member":[70],"check,":[71],"audit":[73],"trail.":[74],"mengacu":[78],"lima":[80],"komponen":[81],"COSO,":[82],"yaitu":[83],"lingkungan":[84],"pengendalian,":[85,89],"penilaian":[86],"risiko,":[87],"aktivitas":[88],"informasi":[90],"komunikasi,":[92],"kegiatan":[94,213],"pemantauan.":[95],"Hasil":[96],"menunjukkan":[98],"bahwa":[99],"telah":[105],"diterapkan":[106],"pembagian":[108],"tugas":[109],"tanggung":[111],"jawab,":[112],"pemeriksaan":[113],"masuk,":[115],"otorisasi":[116],"pembelian,":[117],"pencatatan":[118,150],"transaksi":[119],"aplikasi":[121],"SID":[122,162],"Retail,":[123],"penyimpanan":[124],"barang,":[125,127,153],"pengeluaran":[126],"pelaksanaan":[129],"stock":[130],"opname":[131],"secara":[132],"berkala.":[133],"Namun,":[134],"penerapannya":[135],"belum":[136,154,172],"sepenuhnya":[137],"optimal.":[138],"Masih":[139],"ditemukan":[140],"selisih":[141],"antara":[142],"stok":[143,157],"fisik":[144],"sistem,":[148],"kesalahan":[149],"pengiriman":[152],"tersedianya":[155],"kartu":[156,200],"di":[158,179],"bagian":[159],"gudang,":[160],"pemanfaatan":[161,203],"Retail":[163],"masih":[165,192],"terbatas":[166],"kasir,":[170],"adanya":[173],"tenaga":[174],"memiliki":[176],"kompetensi":[177,207],"khusus":[178],"bidang":[180],"akuntansi.":[181],"Secara":[182],"keseluruhan,":[183],"penerapan":[184,199],"dapat":[187],"dikategorikan":[188],"cukup":[189],"efektif,":[190],"tetapi":[191],"memerlukan":[193],"penguatan":[194,212],"penyusunan":[196],"SOP":[197],"tertulis,":[198],"stok,":[201],"peningkatan":[202,206],"sistem":[204],"informasi,":[205],"sumber":[208],"daya":[209],"manusia,":[210],"pengawasan.":[214]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-10-29T00:00:00"}