Indonesian Journal of Law and Economics Review
Vol 19 No 2 (2024): May
Auditing

Decentralization and Human Resource Quality Drive Inventory Control Efficiency
Desentralisasi dan Kualitas Sumber Daya Manusia Mendorong Efisiensi Pengendalian Persediaan


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  • Paksi Rahmat Pranata,
  • Ruci Arizanda Rahayu*
Paksi Rahmat Pranata
Universitas Muhammadiyah Sidoarjo, Indonesia
Ruci Arizanda Rahayu
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v19i2.1116
Published June 3, 2024
Keywords
  • Internal inventory control,
  • Organizational factors,
  • Small-scale enterprises,
  • Audit committee,
  • Human resource competence
How to Cite
Pranata, P. R., & Arizanda Rahayu, R. (2024). Decentralization and Human Resource Quality Drive Inventory Control Efficiency. Indonesian Journal of Law and Economics Review, 19(2), 10.21070/ijler.v19i2.1116. https://doi.org/10.21070/ijler.v19i2.1116

Copyright (c) 2024 Paksi Rahmat Pranata, Ruci Arizanda Rahayu

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study investigates the influence of audit committee variables, decentralization, and human resource competence on internal inventory control implementation at Surya Mart. Conducted through quantitative methods and surveying 32 employees and stakeholders, the research finds that decentralization and human resource quality positively impact internal control effectiveness, while the audit committee variable shows no significant influence. The results emphasize the importance of organizational factors in shaping internal control practices in small-scale enterprises like Surya Mart, offering insights for managerial decision-making and highlighting avenues for future research to expand understanding in this area.

Highlights:

1. Quantitative investigation examines organizational factors on inventory control at Surya Mart.
2. Decentralization positively influences internal control, enhancing operational efficiency.
3. Future research: explore variables, methodologies to advance small-scale enterprise inventory management.

Keywords: Internal inventory control, Organizational factors, Small-scale enterprises, Audit committee, Human resource competence

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