Ethnomethodology Study: Employee Loyalty as a Strategy for Building Internal Control in Retail Business
- DOI
- 10.2991/aebmr.k.200309.026How to use a DOI?
- Keywords
- Islamic concept, internal control, employee loyalty
- Abstract
This study aims to explore the meaning of internal control practices applied by management in carrying out its business operations. The study was conducted at a supermarket engaged in retail and has a mission to run an Islamic business system. This study uses ethnomethodology to understand daily internal control practices in all parts of supermarket operations. Data collection is done through in-depth interviews, documentation and observation. The stages of research analysis are data reduction, data presentation, indexicality, reflexivity, and conclusion drawing. The results showed that the mission of supermarkets is to run an Islamic business as an umbrella strategy in existing internal control practices. Through this mission, one of the company’s focuses is building and maintaining employee loyalty. The retail business relies heavily on the presence of employees, ranging from merchandise purchasing activities, receipt and storage of merchandise to service to consumers. Employee loyalty will encourage companies to always provide the best for consumers. This has become one of the keys to the company’s success in maintaining business continuity).
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Erna Lovita AU - Made Sudarma AU - Zaki Baridwan AU - Roekhudin Roekhudin PY - 2020 DA - 2020/03/12 TI - Ethnomethodology Study: Employee Loyalty as a Strategy for Building Internal Control in Retail Business BT - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019) PB - Atlantis Press SP - 115 EP - 118 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200309.026 DO - 10.2991/aebmr.k.200309.026 ID - Lovita2020 ER -