Organizational Culture as a Basis for Strengthening Internal Control System

Authors

  • Khojanah Hasan Universitas Widyagama Author
  • Nasharuddin Mas Author
  • Mulyono Author
  • Dwi Anggarani Author

DOI:

https://doi.org/10.34199/ijracs.2024.10.04

Keywords:

Internal Control, Inventory SOP, Operational Efficiency, Inventory Management, Participant Action Research

Abstract

This research aims to investigate how organizational culture strengthen internal control system of a company.  The study describes how an effective internal control is crucial for company operations, including inventory management. PT. Anugerah Media Data Nusantara (AMAN ISP), which faces challenges in inventory management before implementing Standard Operating Procedures (SOP).  The method used is Participative Action Research (PAR), which involves observation, training, and evaluation. Researchers provided training on implementing SOP for inventory management to improve operational efficiency and the reliability of inventory reporting. The results show that the implementation of SOP for inventory management improves efficiency, accuracy of records, and inventory control and supervision. Despite challenges such as resistance to change and limited resources, positive impacts began to be felt, including a reduction in inventory discrepancies. The implementation of SOP brings sustainable positive impacts on the company's operational performance.

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Published

2025-01-06