PENGARUH SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENGENDALIAN INTERNAL PERSEDIAAN TERHADAP EFEKTIVITAS PERSEDIAAN BAHAN BAKU (Studi Kasus pada PT. Silga Perkasa)

Dikdik Febriansyah (1630611084) Muhammadiyah University of Sukabumi. The Effect of Purchasing Accounting Information Systems and Internal Inventory Control on the Effectiveness of Raw Material Inventories at PT. Silga Perkasa (Advisors Chofiuddin Muchlis, S.E., M.Ak. and Elan Eriswanto, S.E., M.M.). Purchasing accounting information systems and internal inventory control are important things in a manufacturing company in order to achieve the effectiveness of the inventory of raw materials used. This study aims to determine the effect of purchasing accounting information systems and internal inventory control partially and simultaneously on the effectiveness of raw material inventories. The data of this research are primary and secondary data, but it is more focused on primary data taken through a Likert scale questionnaire with 40 employees as respondents. This study uses a quantitative method with an associative approach. The results of this study indicate that the partial testing of purchasing accounting information systems and internal control of inventory has an effect on the effectiveness of raw material inventories where the purchasing accounting information system is 5,268 with a significance level of 0,000 and internal control of inventories is 2,044 with a significance level of 0.048. The simultaneous test results show that Ftable is 3.25 and Fcount is 25.849 > 3.25, it can be concluded that Ho is rejected. Ha is accepted, meaning that the purchasing accounting information system and internal inventory control simultaneously affect the effectiveness of raw material inventory