scholarly journals ANALISIS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERSEDIAAN BAHAN BAKU PADA KEDAI KOPI LEDOKAN di BINANGUN

2022 ◽  
Author(s):  
RISKY NURFADILA ◽  
Iswatul Saldina ◽  
novita anjarsari

Abstrac The accounting system is a tool used to organize or collect, collect, and conduct information regarding all company transactions, where employees, company activities, materials and machines can be integrated in such a way that supervision can be carried out. This study aims to find out how to analyze information systems and internal control of raw material supplies at the Ledokan Coffee shop in Binangun Blitar. The data used are qualitative data in the form of some basic analysis from field interviews. The results showed that the Ledokan Coffee Shop has good supply chain management capabilities as evidenced by the existence of suppliers who have long-term cooperative relationships with them. Keywords: Accounting Information System, Inventory, Internal Contro Abstrak Sistem akuntansi adalah alat yang digunakan untuk mengatur atau mengumpulkan, mengumpulkan, dan melakukan informasi mengenai semua transaksi perusahaan, di mana karyawan, kegiatan perusahaan, bahan dan mesin dapat diintegrasikan sedemikian rupa sehingga pengawasan dapat dilakukan.Penelitian ini bertujuan untuk mengetahui bagaimana menganalisis system informasi dan pengendalian internal persedian bahan baku pada kedai Kopi Ledokan di Binangun Blitar. Data yang digunakan adalah data kualitatif berupa beberapa analisis yang mendasar dari wawancara dilapangan. Hasil penelitian menunjukkan bahwa Kedai Kopi Ledokan memiliki kemampuan supply chain management yang baik yang dibuktikan dengan adanya pemasok yang memiliki hubungan kerjasama jangka panjang dengan mereka. Kata kunci: Sistem Informasi Akuntansi, Persediaan, Pengendalian Internal

2003 ◽  
Vol 07 (01) ◽  
pp. 43-66
Author(s):  
Arif Iqbal Rana

This case is about the Supply Chain of a pesticides producer (disguised as a hybrid seeds producer) that imported the raw material for its pesticides from its mother company in Switzerland, formulated and packed it in Karachi, and sold it throughout Pakistan. The company had two large warehouses in the country, many regional ware-houses, and a chain of retail outlets throughout the country. The company had been steadily losing market share to cheaper "generics" in the last 15 years. The company had also changed hands a few times in the last ten years and had been under pressure to reduce working capital requirements. The case looks at the typical challenges in supply chain management.


2019 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Yusuf Tojiri ◽  
Imas Komariyah

This research was conducted in the Tannery Industry in Garut – Indonesia, about suplly chain management, research methods using qualitative method, with a single case study. In this case study researchers collecting data through observation, interviews and in-depth interviews with entrepreneurs, academics and expert tannery. Supply Chain Management, in this case, describe the process of delivery of the goods from the supplier, and then processed by the industry, the result posted by the distributor to the subscriber. The Supply Chain Management must provide a level of efficiency in the process of delivering customer value, so that customers can be more satisfied, or in other words from the center (supplier), Company, Chanels (distribution) and Customer (4C). Supply Chain Management will be effective in improving the competitiveness of the industry, either by the supplier of the raw material leather, leather chemicals, leather production machinery, spare parts, and also any other relevant parties if able to improve cooperation between the core industry, supporting industry, and related industry is strong, so each others corroborate (linkage), as well as the distribution of goods to the customer must be of high quality and on time.


Author(s):  
Bülent Sezen ◽  
Sibel Yildiz Çankaya

Increases in environmental problems require companies to be more aware towards the environment and take precautions regarding the problems. As a result, companies have started to embrace the concept of green supply chain which includes environmental issues rather than the concept of supply chain which is based on profitability. Green supply chain (GSC) has emerged as an important component of the environmental and supply chain strategies. In order to make a supply chain green, it is necessary to consider all activities in the supply chain such as raw material procurement, inbound logistics, transformation, outbound logistics, marketing, after-sales and appropriate product disposal. This paper aims to review different GSCM dimensions in the literature by explaining green supply chain concept and address the activities/practises that can be used to ensure these dimensions are green.


Author(s):  
Abdul Razak Ibrahim ◽  
Ali Hussein Zolait ◽  
Veera Pandiyan Sundram

Supply chain management (SCM) is the integration and strategic alliance involving all the value-creating elements in the supply, manufacturing, and distribution processes from raw material extraction, the transformation process, and end user consumption. This paper explores the SCM activities carried out by electronic manufacturing organizations in Malaysia and determines the correlation between SCM practices and firm performance. A self-administrated questionnaire based survey technique was employed to ascertain the status of SCM adoption and the practices in SCM that are significant for Malaysian electronics manufacturers. The findings suggest that the adoption of SCM activities is reasonably moderate.


Author(s):  
Merve Eser ◽  
Gülay İrak

The statistical analysis of the data obtained by the survey method was performed with SPSS 22.0 program. According to the findings of the research, the most important barriers in the implementation of green supply chain management are green projects with high investment costs in construction, changing facilities and equipment, as well as the international crisis and economic downturn. These barriers are raw material costs are higher in green applications, green projects having high operating costs, and high prices in green applications unable to compete with lower prices of competitors, respectively. Another finding of the study is that there is no significant difference between the implementation status of the green projects and the duration of the export activity on the barriers encountered in the implementation of GSCM.


Author(s):  
Kijpokin Kasemsap

This chapter aims to explain the overview of Green Supply Chain Management (GSCM); the significant activities of GSCM; GSCM and collaboration; GSCM and environmental management; GSCM in small and medium-sized enterprises (SMEs); and the multifaceted applications of GSCM. Green supply chain is capable of increasing corporate value while considering its impacts on all processes of physical distribution, production, and environment. Managing a green supply chain is about finding the balance between economic and environmental benefits in global supply chain. GSCM recognizes the disproportionate environmental impact of supply chain processes in an organization. GSCM practices can manifest themselves from the process of selecting raw material to final consumption based on the aspects of reduction, reuse, recycling, and recovery. The chapter argues that the multifaceted applications of GSCM have the potential to enhance organizational performance and gain sustainable competitive advantage in global supply chain.


2020 ◽  
Vol 12 (5) ◽  
pp. 1814 ◽  
Author(s):  
Iain J. Fraser ◽  
Martin Müller ◽  
Julia Schwarzkopf

Sustainability in supply chain management (SSCM) has become established in both academia and increasingly in practice. As stakeholders continue to require focal companies (FCs) to take more responsibility for their entire supply chains (SCs), this has led to the development of multi-tier SSCM (MT-SSCM). Much extant research has focused on simple supply chains from certain industries. Recently, a comprehensive traceability for sustainability (TfS) framework has been proposed, which outlines how companies could achieve MT-SSCM through traceability. Our research builds on this and responds to calls for cases from the automotive industry by abductively analysing a multi-tier supply chain (MT-SC) transparency case study. This research analyses a raw material SC that is particularly renowned for sustainability problems—the cobalt supply chain for electric vehicles—and finds that the extant literature has oversimplified the operationalisation of transparency in MT-SSCM. We compare the supply chain maps of the MT-SC before and after an auditing and mapping project to demonstrate the transparency achieved. Our findings identify challenges to the operationalisation of SC transparency and we outline how FCs might set to increase MT-SC transparency for sustainability.


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