ANALISIS PENGARUH AKURASI DATA PERSEDIAAN DAN PENGENDALIAN INTERNAL TERHADAP RANTAI PASOK (TINJAUAN LITERATUR PADA INDUSTRI RITEL DAN FMCG)

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Intan Permatasari B
Andi Muhammad Rivai
Andhi Febisatria
Nurlaela

Abstract

This study analyzes the influence of inventory data accuracy and internal control on supply chain performance in the retail and FMCG industry in Indonesia. The research employs a systematic literature review method based on 30 selected scientific articles. Findings indicate that effective internal control through segregation of duties, hierarchical authorization, documentation, and physical supervision significantly enhances inventory data accuracy. Inventory data accuracy acts as a mediator, strengthening the impact of internal control on supply chain performance, particularly in reducing holding costs, improving customer service, and accelerating stock turnover. The study recommends improving human resource competence and integrating technology to optimize supply chain management. Further research is suggested to empirically test the conceptual model using primary data.

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