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/).

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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  -