Evaluasi Pengendalian Internal atas Manajemen Persediaan dengan Rerangka COSO Internal

Control-Integrated Framework 2013 (Studi Kasus: Toko Bangunan Bangkit)

ALFI FADHILA, Wuri Handayani, S.E., Ak., M.Si., M.A., Ph.D.,
Universitas Gadjah Mada, 2020 | Diunduh dari http://etd.repository.ugm.ac.id/

DAFTAR PUSTAKA

Allen, R., R. Hemming, and B. Potter. 2013. The International Handbook of Public
Financial Management. London: Palgrave Macmillan.
Ambroz˘, M. 2004. “Total Quality System as a Product of the Empowered
Corporate Culture.” The TQM Magazine 16 (2): 93–104.
https://doi.org/10.1108/09544780410522982.
Arens, A.A., R.J. Eder, M.S. Beasley, and C.E. Hogan. 2017. Auditing and
Assurance Service. Edited by Adrienne D’Ambrosio. 16th ed. Harlow:
Pearson Education Limited.
Asare, T. 2009. “Internal Auditing in the Public Sector: Promoting Good
Governance and Performance Improvement.” International Journal on
Governmental Financial Management 9 (1): 15–28.
Awheda, A., M.N. Rahman, R. Ramli, and H. Arshad. 2016. “Factors Related to
Supply Chain Network Members in SMEs.” Journal of Manufacturing
Technology Management 27 (2): 312–35. https://doi.org/10.1108/JMTM-01-
2015-0005.
Bürkland, S., F. Zachariassen, and J. Oliveira. 2019. “Meeting up for Management
Control: Bracketing Interaction in Innovation Development.” Qualitative
Research in Accounting & Management 16 (1): 144–78.
https://doi.org/10.1108/QRAM-06-2017-0060.
Capkun, V., A. Hameri, and L.A. Weiss. 2009. “On the Relationship between
Inventory and Financial Performance in Manufacturing Companies.”
International Journal of Operations and Production Management 29 (8): 789–
806. https://doi.org/10.1108/01443570910977698.
Chuang, C.H., and C.Y. Chiang. 2016. “Dynamic and Stochastic Behaviour of
Coefficient of Demand Uncertainty Incorporated with EOQ Variables: An
Application in Finished-Goods Inventory from General Motors’ Dealerships
172(2016), 95–109.” Int. J. Production Economics 172: 95–109.
https://doi.org/10.1016/j.ijpe.2015.10.019.
Closs, D.J., G.N. Nyaga, and M.D. Voss. 2010. “The Differential Impact of Product
Complexity, Inventory Level, and Configuration Capacity on Unit and Order
Fill Rate Performance.” Journal of Operations Management 28 (1): 47–57.
https://doi.org/10.1016/J.JOM.2009.04.003.
Cooper, D.R., and P.S. Schindler. 2014. Business Research Methods. 12th ed. New
York: McGraw-Hill Education.
COSO. 2013. “Internal Control — Integrated Framework,” no. May: 1–20.
https://www.coso.org/Pages/ic.aspx. diakses Maret 27 2020.
Creswell, J.W., and J.D. Creswell. 2017. Research Design: Qualitative,
Quantitative, and Mixed Methods Approaches. 5th ed. California: Sage
Publication Inc.
Euchi, J. 2019. Transportation, Logistics, and Supply Chain Management in Home
Healthcare: Emerging Research and Opportunities: Emerging Research and
Opportunities. Hershey: IGI Global.
 Evaluasi Pengendalian Internal atas Manajemen Persediaan dengan Rerangka COSO Internal
Control-Integrated Framework 2013 (Studi Kasus: Toko Bangunan Bangkit)
ALFI FADHILA, Wuri Handayani, S.E., Ak., M.Si., M.A., Ph.D.,
Universitas Gadjah Mada, 2020 | Diunduh dari http://etd.repository.ugm.ac.id/

Feng, M., C. Li, S.E. McVay, and H. Skaife. 2015. “Does Ineffective Internal
Control over Financial Reporting Affect a Firm’s Operations? Evidence from
Firms’ Inventory Management.” The Accounting Review 90 (2): 529–57.
https://doi.org/10.2308/accr-50909.
Fleisch, E., and C. Tellkamp. 2005. “Inventory Inaccuracy and Supply Chain
Performance: A Simulation Study of a Retail Supply Chain.” International
Journal of Production Economics 95 (3): 373–85.
https://doi.org/10.1016/J.IJPE.2004.02.003.
Hartono, J. 2013. Metodologi Penelitian Bisnis Salah Kaprah Dan Pengalaman-
Pengalaman. 6th ed. Yogyakarta: BPFE-Yogyakarta.
IAI. 2001. “Pertimbangan Atas Pengendalian Intern Dalam Audit Laporan
Keuangan.” Standar Profesi Akuntan Publik, 2001.
———. 2014. “PSAK 14: Persediaan.” Pertanyaan Standar Akuntansi Keuangan.
Indriantoro, N., and B. Supomo. 2002. Metodologi Penelitian Bisnis: Untuk
Akuntansi Dan Manajemen. 1st ed. Yogyakarta: BPFE-Yogyakarta.
Jacobs, F.R., and R.B. Chase. 2017. Operations and Supply Chain Management.
The Core. 4th ed. New York: McGraw-Hill/Irwin.
Karim, N.A., A. Nawawi, and A.S. Salin. 2018a. “Inventory Management
Effectiveness of a Manufacturing Company – Malaysian Evidence.”
International Journal of Law and Management 60 (5): 1163–78.
https://doi.org/10.1108/IJLMA-04-2017-0094.
———. 2018b. “Inventory Control Weaknesses – a Case Study of Lubricant
Manufacturing Company.” Edited by Angela Futter. Journal of Financial
Crime 25 (2): 00–00. https://doi.org/10.1108/JFC-11-2016-0077.
Kieso, D.E., J.J. Weygandt, and T.D. Warfield. 2017. Intermediate Accounting:
IFRS Edition. 3rd ed. Wiley Global Education.
Kisperska-Moroñ, D. 2003. “Responsibilities for Inventory Decisions in Polish
Manufacturing Companies.” International Journal of Production Economics
81–82: 129–39. https://doi.org/10.1016/S0925-5273(02)00285-2.
Koumanakos, D.P. 2008. “The Effect of Inventory Management on Firm
Performance.” International Journal of Productivity and Performance
Management 57 (5): 355–69. https://doi.org/10.1108/17410400810881827.
Mariani, V., and Y. Bindari. 2010. “Evaluasi Pengendalian Intern Terhadap Sistem
Akuntansi Pembelian Dan Persediaan Bahan Baku Pada PT Fuyindo Multi
Perdana.” ComTech: Computer, Mathematics and Engineering Applications 1
(2): 666. https://doi.org/10.21512/comtech.v1i2.2566.
Mulyadi. 2016. Sistem Akuntansi. Jakarta: Salemba Empat.
Patil, H., and B.R. Divekar. 2014. “Inventory Management Challenges for B2C E-
Commerce Retailers.” Procedia Economics and Finance 11 (14): 561–71.
https://doi.org/10.1016/s2212-5671(14)00221-4.
Paul, Y., and Y.D. Lestari. 2015. “Managing Stock in Warehouse : A Case Study
of a Retail Industry in Jakarta.” Journal of Business and Management 4 (7):
830–43.
Raman, A., N. DeHoratius, and Z. Ton. 2001. “Execution: The Missing Link in
Retail Operations.” Califonia Management Review 43 (3): 136–52.
Russell, R.S., and B.W. Taylor. 2013. Operations and Supply Chain Management.
 Evaluasi Pengendalian Internal atas Manajemen Persediaan dengan Rerangka COSO Internal
Control-Integrated Framework 2013 (Studi Kasus: Toko Bangunan Bangkit)
ALFI FADHILA, Wuri Handayani, S.E., Ak., M.Si., M.A., Ph.D.,
Universitas Gadjah Mada, 2020 | Diunduh dari http://etd.repository.ugm.ac.id/

8th ed. Wiley Global Education. https://www.wiley.com/en-

ae/Operations+and+Supply+Chain+Management%2C+8th+Edition-p-
9781118799956. diakses Maret 1 2020.
Salam, A., F. Panahifar, and P.J. Byrne. 2016. “Retail Supply Chain Service Levels:
The Role of Inventory Storage.” Journal of Enterprise Information
Management 29 (6): 887–902. https://doi.org/10.1108/JEIM-01-2015-0008.
Schreider, T., and K. Noakes-Fry. 2017. Building Effective Cybersecurity
Programs: A Security Manager’s Handbook. Brooksfield: Rothstein
Publishing.
Sekaran, U., and R. Bougie. 2016. Research Methods for Business: A Skill-Building
Approach. 7th ed. West Sussex: Wiley Global Education.
Singh, D., and A. Verma. 2018. “Inventory Management in Supply Chain.”
Materials Today: Proceedings 5 (2): 3867–72.
https://doi.org/10.1016/j.matpr.2017.11.641.
Udeh, I. 2019. “Observed Effectiveness of the COSO 2013 Framework.” Journal
of Accounting & Organizational Change 16 (1): 31–45.
https://doi.org/10.1108/JAOC-07-2018-0064.
Vries, J. de. 2009. “Assessing Inventory Projects from a Stakeholder Perspective:
Results of an Empirical Study.” International Journal of Production
Economics 118 (1): 136–45.
https://doi.org/https://doi.org/10.1016/J.IJPE.2008.08.017.
———. 2013. “The Influence of Power and Interest on Designing Inventory
Management Systems.” International Journal of Production Economics 143
(2): 233–41. https://doi.org/10.1016/J.IJPE.2011.10.012.
———. 2020. “Identifying Inventory Project Management Conflicts: Results of an
Empirical Study.” International Journal of Production Economics, no.
November 2018 (January): 107620.
https://doi.org/10.1016/j.ijpe.2020.107620.
Waller, M.A., H. Nachtmann, and J. Hunter. 2006. “Measuring the Impact of
Inaccurate Inventory Information on a Retail Outlet.” The International
Journal of Logistics Management 17 (3): 355–76.
https://doi.org/10.1108/09574090610717527.
Waters, D. 2003. Inventory Control and Management. West Sussex: John
Wiley&Sons.
Yin, R.K. 2008. Case Study Research: Design and Method. 4th ed. California: Sage
Publication Inc.
Yıldız, M.S., and M.M. Khan. 2018. “Hospital Level Inventory Control and
System-Wide Cost Savings: A Case Study from Turkey.” Journal of Health
Management 20 (4): 498–507. https://doi.org/10.1177/0972063418799183.
Zakaria, K.M., A. Nawawi, and A.S. Salin. 2016. “Internal Controls and Fraud –
Empirical Evidence from Oil and Gas Company.” Journal of Financial Crime
23 (4): 1154–68. https://doi.org/10.1108/JFC-04-2016-0021.