ABSTRACT. Universitas Kristen Maranatha
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- Dewi Lie
- 7 tahun lalu
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1 ABSTRACT Every company has a pattern of activities and different types of business, but have the same goal of achieving optimum profit. Company is expected to reach or exceed the targets set in order to dominate and expand the existing market share and achieve a certain position within the scope of the existing industry. With the development of the company, management will find it difficult to monitor all companies operating activities which they are responsible. To that require management tools that can evaluate all activities and provide recommendations if found a mistake. Tools that can be used is operational auditing. By doing so the operational audit firms are expected to increase the efficiency and effectiveness of the auditing. Of the problem the author tried to do research at PT. Dirgaputra Ekapratama that specializes in spare parts suppliers. This research was conducted to determine how the implementation and operational audit role in the company. The authors concluded that PT. Dirgaputra Ekapratama operational audits have implemented well and play properly, especially the sales that increased sales volume and sales targets can be achieved. In addition the application of regulations in the sale that can reduce the risk of distortion and more effective selling authors thus argue that the implementation of audit can help improve operational efficiency and sales effectiveness. Keywords: a part of operational auditing toward a sale vi
2 ABSTRAK Setiap perusahaan memiliki pola kegiatan dan jenis usaha yang berbeda, tapi memiliki tujuan yang sama yaitu mencapai laba yang optimal. Perusahaan diharapkan dapat mencapai atau melebihi target yang ditetapkan agar dapat menguasai dan meluaskan pangsa pasar yang ada dan mencapai posisi tertentu dalam lingkup industry yang ada. Dengan semakin berkembangnya perusahaan, manajemen akan mengalami kesulitan untuk memantau seluruh aktivitas operasi perusahaan yang menjadi tanggung jawabnya. Untuk itu manajemen memerlukan alat bantu yang dapat mengevaluasi seluruh kegiatan dan memberikan rekomendasi bila ditemukan suatu kesalahan. Alat bantu yang dapat digunakan adalah audit operasional. Dengan dilakukannya audit operasional maka diharapkan perusahaan dapat meningkatkan efisiensi dan efektivitas bagian yang diauditnya. Dari masalah yang ada penulis mencoba untuk melakukan penelitian di PT. Dirgaputra Ekapratama yang bergerak dalam bidang supplier spareparts. Penelitian ini dilakukan untuk mengetahui bagaimana pelaksanaan serta peran audit operasional dalam perusahaan. Penulis menyimpulkan bahwa PT. Dirgaputra Ekapratama telah menerapkan audit operasional dengan baik dan berperan dengan semestinya terutama bagian penjualan sehingga volume penjualan semakin meningkat dan target penjualan dapat tercapai. Selain itu adanya penerapan peraturan dalam penjualan yang dapat mengurangi resiko penyimpangan serta penjualan semakin efektif Dengan demikian penulis berpendapat bahwa penerapan audit operasional dapat membantu meningkatkan efisiensi dan efektivitas penjualan. Kata kunci: Peranan Audit Operasional Terhadap Penjualan vii
3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vi ABSTRAK... vii DAFTAR ISI... viii DAFTAR TABEL... xi DAFTAR LAMPIRAN... xii BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Maksud Penelitian Tujuan Penelitian Kegunaan Penelitian... 5 BAB II TINJAUAN PUSTAKA 2.1 Kajian Pustaka Audit Operasional Pengertian Audit Operasional Manfaat Audit Operasional Tujuan Audit Operasional Pelaksanaan Audit Operasional Standar Audit Operasional Tahap-tahap Audit Operasional Penjualan Pengertian Penjualan viii
4 Tujuan Penjualan Efisiensi dan Efektivitas Pengertian Efisiensi Pengertian Efektivitas Efektivitas Penjualan Hubungan audit operasional dengan efektivitas Penjualan Kerangka Pemikiran BAB III METODE PENELITIAN 3.1 Objek Penelitian Sejarah Perusahaan Struktur Organisasi Metodologi Penelitian BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian Analisis Hasil Pengumpulan Data Kebijakan Penjualan Efektivitas Penjualan Pelaksanaan Audit pada PT. Dirgaputra Ekapratama Pembahasan Efektivitas Penjualan pada PT. Dirgaputra Ekapratama Manfaat dalam Melaksanakan Audit Operasional Peranan Audit Operasional dalam Meningkatkan Efisiensi dan Efektivitas Penjualan pada PT. Dirgaputra Ekapratama BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan Saran ix
5 DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) x
6 DAFTAR TABEL Tabel 4.1 Tabel 4.2 Tabel 4.3 Tabel 4.4 Halaman Resume Hasil Pengumpulan Data 42 Jangka Waktu Piutang..43 Laporan Rekap Penjualan Semua Merek (Sebelum Menerapkan Audit Operasional) Periode: 01/01/2007 sampai 31/12/ Laporan Rekap Penjualan Semua Merek (Sesudah Menerapkan Audit Operasional) Periode: 01/01/2008 sampai 31/12/ xi
7 DAFTAR LAMPIRAN Lampiran A Lampiran B Lampiran C Halaman Dealer Identity Data...63 Organization Structure...64 Faktur Penjualan..65 xii
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ABSTRACT. EFFECT OF SYSTEM REWARD and PUNISHMENT EMPLOYEE PERFORMANCE (PT. KENCANA MAKMUR LESTARI)
ABSTRACT EFFECT OF SYSTEM REWARD and PUNISHMENT EMPLOYEE PERFORMANCE (PT. KENCANA MAKMUR LESTARI) Performance of employees is an element that has a very important role for the company, because of the satisfactory
Abstrak ABSTRAK. Kata kunci: penjualan konsinyasi, consignee, lingkungan internal, lingkungan eksternal, sistem informasi akuntansi.
Abstrak ABSTRAK Perubahan lingkungan bisnis dapat terjadi setiap saat. Perubahan lingkungan bisnis ini dapat berasal dari lingkungan internal perusahaan maupun dari lingkungan eksternal perusahaan. Namun
ABSTRACT. Keywords: Receivable, Sales, Internal Audit. Universitas Kristen Maranatha
ABSTRACT Receivable sales is one of the most important post for the life survival of the company. The purpose of this research is to find out if the application of internal audit in the company has been
ABSTRACT. Keywords: Restaurant tax, internal control structure, and the restaurant tax billing. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to obtain a comprehensive overview of the implementation role of the internal control structure of the restaurant tax billing in Dinas Pelayanan Pajak Kota Bandung.
ABSTRAK. Keyword : ITIL V.3, Service Operation. iii Universitas Kristen Maranatha
ABSTRAK Bank NISP memiliki departemen TI yang merupakan salah satu departemen yang cukup mengambil peran penting dalam melakukan roda bisnis.selain itu Bank NISP merupakan perusahaan yang bergerak di bidang
ABSTRAK. Kata kunci: Rasio Keuangan, Kinerja Keuangan. iv Universitas Kristen Maranatha
ABSTRAK Persaingan dunia bisnis yang semakin ketat menuntut setiap perusahaan untuk mengetahui informasi yang bermanfaat untuk mengambil keputusan yang tepat. Laporan keuangan yang telah dianalisis akan
ABSTRACT. Keyword Judgment Auditor, Business Continuity (Going Concern) and Risk Assessment. viii Universitas Kristen Maranatha
ABSTRACT One way a company can do to survive, is by analyzing financial statements, which aims to determine the situation and development of the company s financial year-to-year. This study aims to provide
ABSTRACT. Keywords: Standard cost, and cost production control. vii
ABSTRACT This study used descriptive and varians analysis method. The purpose was to analyze the use of standard costs in increasing production cost control in bakery X. The methods that management can
ABSTRACT. Keywords: machine capacity, idle time, indicator method. vii. Universitas Kristen Maranatha
ABSTRACT PT. Dirado is the manufacturer with specialization in yarn finishing service. There is a problem experienced by business a production process of Double Winder Pirn (DWP) machine that delaying
ANALISIS KOORDINASI. Studi Kasus: PT X TESIS MAGISTER. Oleh. Indah Victoria Sandroto Nim:
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ABSTRACT. Keywords: Balanced Scorecard, performance measurement. viii. Universitas Kristen Maranatha
ABSTRACT The purpose of this thesis are to test and prove that good performance of Horison Hotel Bandung if applying the concept of Balanced Scorecard. The research method used by the author is descriptive
ABSTRAK PERANAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA SUKABUMI
ABSTRAK PERANAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA SUKABUMI Hakekat pengelolaan keuangan daerah digunakan untuk menilai efisiensi dan efektivitas
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PERANCANGAN STANDARD OPERATING PROCEDURE UNTUK SISTEM PENJUALAN, PEMBELIAN DAN STOCK OPNAME (STUDI PRAKTIK KERJA PADA PERUSAHAAN DISTRIBUSI OBAT)
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ABSTRACT. Keywords: Cost-Volume-Profit Analysis, short term profit planning, Contribution Margin, Break Even Point, what if analysis
ABSTRACT A good company is measured by its short term profit planning and management. To decide the company s strategy for short term profit planning, managers will be pressed on how to decrease operational
ABSTRACT. Key words: Differential Cost Analysis, Accept or Reject Special Order. Universitas Kristen Maranatha
ABSTRACT The accuracy of the calculation of production costs is very important because this increases the competitive power and is the basis for management considerations in decision making. In writing
ABSTRACT. viii. Universitas Kristen Maranatha
ABSTRACT Companies that will win the competition in a market segment should be able to reach the level of quality, not just the quality of its products, but quality viewed from all aspect. This can be
ABSTRACT. Keywords: Environmental Management Accounting, Product Quality, Environmental Performance, Financial Performance.
ABSTRACT In era of modern economy, industrial or manufacturing which involves production process are major factor cause environmental degradation. Therefore, the companies has responsibility to improve
ABSTRAK. Kata Kunci : partisipasi penyusunan anggaran, kinerja manajerial, komitmen organisasi, dan gaya kepemimpinan. viii
ABSTRAK Penelitian ini meneliti pengaruh komitmen organisasi dan gaya kepemimpinan terhadap hubungan antara partisipasi penyusunan anggaran dan kinerja manajerial. Pentingnya penelitian ini dilakukan karena
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EVALUASI PENGENDALIAN INTERNAL ATAS AKTIFITAS PENJUALAN KREDIT PADA CV. RAFIKA DI MANADO OLEH: INKE MARIA SOETJIPTO 3203006388 JURUSAN AKUNTANSI FAKULTAS BISNIS UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA
ABSTRACT. Role of Internal Audit of Operational Activity to Overcome Leakage in PDAM Tirtawening Bandung Cit
ABSTRACT Role of Internal Audit of Operational Activity to Overcome Leakage in PDAM Tirtawening Bandung Cit This research aims to find out whether there is a role of the Internal Audit of Operational activity