https://dhsjournal.id/index.php/SBAMR <p><strong>Sustainable Business Accounting and Management Review (SBAMR)</strong> is a blind peer-reviewed journal that publishes theoretical, empirical, and experimental research papers. The journal encourages using economic, financial, and sociological theories to investigate, analyze, and explain issues in global environmental awareness accurately within the legitimate institutional structure and under various capital markets. The distributed research articles in the Journal will empower researchers to contribute to the discipline of accounting, business, and management. SBAMR accepts papers in <strong>English</strong> and <strong>Bahasa Indonesia.</strong> SBAMR publishes four times a year in&nbsp;<strong>March&nbsp;</strong>(January to March)<strong>, June&nbsp;</strong>(April to June)<strong>, September</strong>&nbsp;(July to September)<strong>, and December&nbsp;</strong>(October to December).</p> <p><a title="SBAMR" href="https://portal.issn.org/resource/ISSN/2684-6845" target="_blank" rel="noopener"><strong>e-ISSN 2684-6845</strong></a>&nbsp;</p> The Institute of Digital, Humanities, Social Science Journals en-US Sustainable Business Accounting and Management Review 2684-6845 https://dhsjournal.id/index.php/SBAMR/article/view/230 <p><em>This study aims to maximize stock output during inventory audits at KAP XYZ in PT XYZ. Inventory is a vital resource for businesses, particularly in the manufacturing and sales industries. Accurate inventory records are essential for financial statements, business planning, and performance evaluation. Accurate inventory records are ensured by stock opname, a physical inventory count and recording process. PT XYZ, a company that engages in leasing, trading, construction, and processing, encountered difficulties during the stock takeover, including protracted and inefficient processes, notable mistakes in counting and recording, and insufficient internal controls. This study looks closely at current methods, technology, and human resources in an effort to optimize PT XYZ's stock opname operations. Data were obtained through interviews, document analysis, and direct observation of the stock opname process. The study recommends increasing accuracy, expediting the counting process, and lowering operating expenses by identifying issues and inefficiencies through these methods. These suggestions help PT XYZ manage inventories more successfully and also act as a manual for other businesses dealing with related problems. By providing an optimization model based on an actual case study, the study adds to the body of knowledge on inventory management and auditing that both academics and business people may use as a guide.</em></p> <p>&nbsp;</p> <p><strong>ABSTRAKSI:</strong> Tujuan dari penelitian ini adalah untuk memaksimalkan output persediaan selama audit persediaan di KAP XYZ di PT XYZ. Bagi bisnis, persediaan merupakan sumber daya yang vital, terutama dalam industri manufaktur dan penjualan. Untuk laporan keuangan, perencanaan bisnis, dan evaluasi kinerja, catatan persediaan yang akurat sangat penting. Pencatatan persediaan yang akurat dapat dilakukan dengan melakukan <em>stock opname</em>, yaitu proses penghitungan dan pencatatan persediaan secara fisik. PT XYZ, sebuah perusahaan yang bergerak di bidang penyewaan, perdagangan, konstruksi, dan pengolahan, mengalami kesulitan selama pengambilalihan saham, termasuk proses yang berlarut-larut dan tidak efisien, kesalahan yang menonjol dalam penghitungan dan pencatatan, dan kontrol internal yang tidak memadai. Penelitian ini melihat lebih dekat pada metode, teknologi, dan sumber daya manusia yang ada saat ini dalam upaya untuk mengoptimalkan operasi <em>stock opname</em> PT XYZ. Data diperoleh melalui wawancara, analisis dokumen, dan observasi langsung terhadap proses <em>stock opname</em>. Penelitian ini memberikan rekomendasi untuk meningkatkan akurasi, mempercepat proses penghitungan, dan menurunkan biaya operasional dengan mengidentifikasi masalah dan inefisiensi melalui metode-metode tersebut. Saran-saran ini membantu PT XYZ mengelola persediaan dengan lebih baik dan juga bertindak sebagai panduan untuk bisnis lain yang menghadapi masalah terkait. Dengan memberikan model optimasi berdasarkan studi kasus aktual, penelitian ini menambah pengetahuan tentang manajemen persediaan dan audit yang dapat digunakan oleh para akademisi dan pelaku bisnis sebagai panduan.</p> <p><strong><em>Kata kunci:</em></strong><em> audit persediaan, stock opname, optimalisasi, manajemen persediaan, pengendalian internal</em></p> M. Rafie Nurmatama Tantina Haryati Copyright (c) 2024 M. Rafie Nurmatama, Tantina Haryati https://creativecommons.org/licenses/by/4.0 2024-09-15 2024-09-15 6 3 1 14 10.61656/sbamr.v6i3.230