ABSTRACT. Keyword: Operational inspection, Inventory. Universitas Kristen Maranatha
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- Lanny Atmadja
- 7 tahun lalu
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1 ABSTRACT The purpose of this study was to determine the role of operational inventory checks on the effectiveness of inventory., Which demonstrated the strength of the relationship and influence of variable X on variable Y. Subjects were studied are praktek-operational inspection inventory practices, and the effectiveness and efficiency of inventory in PD. Sari Mutiara Bandung Research in the study sample of 40 respondents. The method of analysis used to measure the relationship, influence, and role in this research is method of Pearson Product Moment correlation. The results showed, that in general the operational inventory inspection activity in PD. Sari Mutiara has been implemented well. This is supported by factors that became positive in the corporate environment that supports operational tests perseiaan can work well. The results of the research analysis using statistical method of calculation of Pearson Product Moment correlation, indicating a strong relationship between inventory checks with efektiitas operational efficiency and supply, in the amount of , and the influence of operational checks and efektiitas inventory with inventory efficiency of 73.51%. This shows the better execution of operational tests conducted, the effectiveness and efficiency of supply will be achieved well. Keyword: Operational inspection, Inventory v i i
2 ABSTRAK Tujuan penelitian ini adalah untuk mengetahui peranan pemeriksaan operasional sediaan terhadap efektivitas dan efisiensi sediaan., yang ditunjukkan melalui kekuatan hubungan dan pengaruh variabel X terhadap variabel Y. Objek penelitian yang diteliti adalah paktek-praktek pemeriksaan operasional persediaan, dan efektivitas dan efisiensi persediaan di PD. Sari Mutiara Bandung Sampel penelitian dalam penelitian sebanyak 40 responden. Metode analisis yang digunakan untuk mengukur hubungan, pengaruh, dan peranan dalam penelitian ini adalah metoda korelasi Pearson Product Moment. Hasil penelitian menunjukkan, bahwa pada umumnya aktivitas pemeriksaan operasional persediaan di PD. Sari Mutiara telah dilaksanakan dengan memadai. Hal ini ditunjang oleh faktor-faktor yang menjadi sisi positif di lingkungan perusahaan yang menunjang pemeriksaan operasional sediaan dapat berjalan dengan baik. Hasil analisis penelitian dengan menggunakan perhitungan statistik metoda korelasi Pearson Product Moment, menunjukkan adanya hubungan yang kuat antara pemeriksaan operasional sediaan dengan efektifitas dan efisiensi sediaan, yaitu sebesar , dan pengaruh pemeriksaan operasional sediaan dengan efektifitas dan efisiensi persediaan sebesar 73.51%. Hal ini menunjukkan semakin baik pelaksanaan pemeriksaan operasional dilakukan, maka efektivitas dan efisiensi sediaan akan tercapai dengan baik pula. Kata Kunci: Pemeriksaan operasional, Sediaan v i i i
3 DAFTAR ISI Halaman HALAMAN JUDUL...i HALAMAN PENGESAHAN...ii SURAT PERNYATAAN KEASLIAN SKRIPSI...iii KATA PENGANTAR...iv ABSTRACT...vii ABSTRAK...viii DAFTAR ISI...ix DAFTAR GAMBAR...xiii DAFTAR TABEL...xiv BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian 4 BAB II TINJAUAN PUSTAKA Kajian Pustaka Pemeriksaan Pengertian Pemeriksaan Jenis-Jenis Pemeriksaan Pemeriksaan Operasional Pengertian Pemeriksaan Operasional Tujuan Pemeriksaan Operasional Manfaat Pemeriksaan Operasional Jenis-Jenis Pemeriksaan Operasional Keterbatasan Pemeriksaan Operasional..17 ix
4 Kriteria Pemeriksaan Operasional Perbedaan Antara Pemeriksaan Operasional Dengan Pemeriksaan Keuangan Ruang Lingkup Pemeriksaan Operasional Tahap-Tahap Pemeriksaan Operasional Planning Phase (Tahap Pemeriksaan) Work Program Phase (Tahap Program Kerja) Field Work Phase (Tahap Pemeriksaan Lapangan) Development of Review Findings And Recommendation Phase (Tahap Pengembangan Temuan Dan Rekomendasi) Reporting Phase (Tahap Pelaporan) Pengertian Ekonomis, Efektifitas, dan Efisiensi Pengendalian Intern Pengertian Pengendalian Intern Tujuan Pengendalian Intern Unsur-Unsur Pengendalian Intern Keterbatasan Pengendalian Intern Hubungan Pemeriksaan Operasional Dengan Pengendalian Intern Sediaan Pengertian Sediaan Jenis-Jenis Sediaan Fungsi Sediaan Biaya Sediaan Pengelolaan Sediaan Sistem Pencatatan Sediaan Pengendalian Sediaan Evaluasi Tingkat Sediaan Optimal..49 x
5 Reorder Point (ROP) Economic Order Quantity (EOQ) Metode Level of Service Approach Syarat Pengendalian Sediaan yang Efektif Tujuan Pemeriksaan Operasional Atas Pengelolaan Sediaan Manfaat Pengelolaan Sediaan Rerangka Pemikiran Pengembangan Hipotesis...58 BAB III METODE PENELITIAN Gambaran Umum Perusahaan Sejarah Singkat Perusahaan Struktur Organisasi dan Uraian Tugas Jenis Penelitian Definisi Operasi Variabel Populasi dan Sampel Teknik Pengumpulan Data Alat Analisis Uji Alat Ukur Analisis Alat Analisis.77 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Pelaksanaan Pemeriksaan Operasional Sediaan di PD. Sari Mutiara Proses Penyediaan Bahan Baku di PD. Sari Mutiara Bagian-Bagian yang Terkait Dokumen dan Catatan Akuntansi yang Digunakan Laporan yang Dihasilkan Pemeriksaan Operasi Pengendalian Intern...88 xi
6 4.2.5 Pemeriksaan Operasi Dalam Prosedur Pembelian Bahan Baku Hasil Penelitian Hasil Uji Validitas dan Reliabilitas Uji Validitas Pemeriksaan Operasional Uji Validitas Efektifitas dan Efisiensi Sediaan Pengujian Reliabilitas Variabel Efektifitas dan Efisiensi Sediaan Pengujian Reliabilitas Variabel Efektifitas dan Efisiensi Sediaan Keterbatasan Penelitian Perhitungan Analisis Korelasi Pembahasan.103 BAB V SIMPULAN DAN SARAN Simpulan Saran 105 DAFTAR PUSTAKA. xv LAMPIRAN...xvii DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)...xxxvii xii
7 DAFTAR GAMBAR Halaman Gambar 1 Desain penelitian Gambar 2 Daerah penerimaan dan penolakan uji T (T-test) xiii
8 DAFTAR TABEL Halaman Tabel 1 Perbedaan antara pemeriksaan operasional dengan pemeriksaan keuangan 20 Tabel 2 Operasionalisasi variabel (X) Pemeriksaan operasional...69 Tabel 3 Operasional variabel (Y) efektifitas dan efisiensi sediaan...71 Tabel 4 Pedoman untuk memberikan interprestasi koefisien korelasi...75 Tabel 5 Validitas pemeriksaan operasional...95 Tabel 6 Validitas efektifitas dan efisiensi sediaan...97 Tabel 7 Realiabilitas variabel pemeriksaan operasional...98 Tabel 8 Realiabilitas variabel efektifitas dan efisiensi sediaan...99 Tabel 9 Tabel pengantar perhitungan pearson product moment xiv
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ABSTRACT Knowledge has become one of the most important asset in organization in this information era, because knowledge has tremendous influence in determining the progress of an organization. This is
ABSTRACT. Keyword: management accounting control system, horizontal control, and team performance. vii. Universitas Kristen Maranatha
ABSTRACT The health care sector provides many challenges for academics, one of these is related to issues of control in hospital. The researcher distinguish between horizontal and vertical control. Horizontal
iii Universitas Kristen Maranatha
ABSTRAK Penelitian ini dilaksanakan untuk mengetahui hubungan antara grit dan IPK pada mahasiswa Kurikulum Berbasis KKNI angkatan 2013 di Universitas X di Kota Bandung. Subjek dalam penelitian ini adalah
ABSTRACT. Key words : Controller Role, Controlling, Sales Effectiveness. vii Universitas Kristen Maranatha
ABSTRACT The study examines the role of controller in controlling sales to support sales effectiveness. The reason researchers conducted this study was to know controller role in controlling sales. This
ABSTRACT. This research was conducted to determine the degree of self-compassion
ABSTRACT This research was conducted to determine the degree of self-compassion in nursing inpatient at Regional General Hospital "X" in the City "Y". The method which was used in this research is descriptive
ABSTRACT. Keywords : Internal Auditor, Internal Auditor s Professionalism, The Enhancement of performance Quality. viii. Universitas Kristen Maranatha
ABSTRACT In recent banking development, the bank internal audit unit plays an important role in generating healthy business practice. Therefore, professional internal auditor is required in supporting
ABSTRAK. Kata-kata kunci: Insentif dan disiplin kerja. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh insentif dan disiplin kerja terhadap kinerja karyawan pada PT. Batik Danar Hadi. Populasi pada penelitian ini adalah 250 karyawan pada bagian produksi.
ABSTRACT. Keywords: Perception Taxpayer s, Tax Penalties, Taxpayer s Compliance. viii
ABSTRACT The purpose of this research is to determine the effect of taxpayer s perception of tax penalties on taxpayer s compliance. Population of this research are all individual taxpayer s who are registered
ABSTRAK. Kata kunci : audit, audit operasional, kinerja karyawan. iv Universitas Kristen Maranatha
ABSTRAK Karyawan merupakan salah satu sumber daya utama pada perusahaan yang perlu diperhatikan kinerjanya dalam rangka meningkatkan kemampuan perusahaan untuk bersaing pada era globalisasi ini. Kinerja
ABSTRACT. Keywords: Budgeting, Responsibility Accounting, Cost Efficiency, Marketing, Quality of Decision Making. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the relationship of budgeting and responsibility accounting in supporting the quality of decision making in order to achieve cost efficiency of marketing
ABSTRACT. Key words: motivation, compensation, achievement of sales targets. Universitas Kristen Maranatha
ABSTRACT Problems in meticulous in this thesis is how big the influence of compensation on employee motivation in the achievement of sales target on the sale of PT Mitra Bandung Consortium. The study aims
ABSTRAK. Kata kunci: kompensasi finansial, gaya kepemimpinan, motivasi kerja, kinerja karyawan
ABSTRACT This study aims to determine the relationship between financial compensation, leadership style and motivation to the employee s performance of company. The number of respondent in this study were
ABSTRAK. Pengaruh Efektivitas Rekomendasi Internal Audit Terhadap Tingkat Kinerja Karyawan (Studi Kasus Pada PT. PINDAD (PERSERO) Bandung)
ABSTRAK Pengaruh Efektivitas Rekomendasi Internal Audit Terhadap Tingkat Kinerja Karyawan (Studi Kasus Pada PT. PINDAD (PERSERO) Bandung) Penelitian ini dilakukan untuk membuktikan apakah efektivitas rekomendasi
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT Companies are required to be able to continue to grow and move forward in order to maintain the existence. Human factors, as factors supporting operations, is an important factor for achieving
ABSTRACT. Keywords :internal audit, effectiveness, internal control, and inventory.
ABSTRACT The purpose of this research is to examine the influence of internal auditor to effectiveness of internal control inventory at PT Gistex, Bandung. The population of this research are employee
Abstract. Key words: organizational culture, organizational commitment, employee performance. vii. Universitas Kristen Maranatha
Influence of Organizatinal Culture on Organizational Commitment and Performance of Employees of The Program and The Mobile Unit in Ardan Group Management (105.9 Ardan FM and Radio B 95.6 FM) in Bandung
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is first, knowing the application of accounting information systems of credit sales at the company by comparing the company's credit sales procedure with the existing
ABSTRAK. iii. Universitas Kristen Marantha
ABSTRAK Sumber daya manusia (SDM) merupakan salah satu keunggulan kompetitif yang penting bagi perusahaan karena sumber daya manusia adalah pelaksana setiap kegiatan dalam perusahaan. Untuk itu dibutuhkan
ABSTRAK. Kata Kunci: Motivasi Intrinsik, Motivasi Ekstrinsik, Kinerja Karyawan
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Motivasi Intrinsik dan Ekstrinsik terhadap Kinerja Karyawan di tiga perusahaan sektor jasa, PT.Angkasa Pura II Bandung, Verona Palace Hotel Bandung,
DAFTAR ISI. HALAMAN JUDUL... i. HALAMAN PENGESAHAN... ii. SURAT PERNYATAAN KEASLIAN SKRIPSI... iii. PERNYATAAN PUBLIKASI LAPORAN PENELITIAN...
ABSTRACT The purpose of this study is to examine the effect of characteristics of management accounting information system on managerial performance performed on Bandung and Jakarta state-owned companies.
ABSTRAK PERANAN ANGGARAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT AGRONESIA DIVISI BMC)
ABSTRAK PERANAN ANGGARAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT AGRONESIA DIVISI BMC) Penjualan memiliki arti penting bagi perusahaan dan merupakan sumber pendapatan bagi
ABSTRACT. Keywords: Deferred tax expense, tax planning, and earnings management. viii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study is to determine how much influence the deferred tax expense and tax planning for earnings management practices either partially or simultaneously. Samples used in this
ABSTRACT. Keywords: Modernization of tax administration, e-spt, satisfaction of taxpayer. vii. Universitas Kristen Maranatha
ABSTRACT Modernization of tax administration was made to achieve a high level of : (1) voluntary compliance, (2) tax administration trustworthiness, and (3) good performance of tax employee in order to
ABSTRACT. Keywords: perception, auditor work environment, career choice. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine and analyze the effect of accounting students perception of the auditor work environment to their career choice as an auditor. The method of collecting