Pengaruh Pengendalian Internal Bahan Baku Dan Optimalisasi Manajemen Operasional Terhadap Keberlanjutan Perusahaan ( Studi Kasus PT. Timuraya Tunggal)

This study is intended to examine the effect of internal control and operational management on company sustainability. the research method used is quantitative with Partial least Square-Structural Equation Modeling (PLS-SEM) analysis using the SmartPLS 4.0 application. Sampling technique by applying purposive sampling technique. Data was collected through the distribution of questionnaires in one manufacturing company engaged in the industrial processing sector. The results showed that the internal control of raw materials in the Company had a significant and positive effect on the sustainability of the Company. optimization of operational management is also proven to have a positive and significant impact on the sustainability of the Company. The internal control of raw materials contributes to increasing the efficiency of operational management which will strengthen the sustainability of the Company. thus supporting business continuity in the long term.

KEYWORDS: Corporate Sustainability, Internal Control, Operational Management, SmartPLS