ABSTRACT. Role of Internal Audit of Operational Activity to Overcome Leakage in PDAM Tirtawening Bandung Cit
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- Shinta Rachman
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1 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 to overcome leakage particularly in distributional pipe drinking water division. This research was conducted in local drinking water Company (PDAM) Tirtawening, city of Bandung which is a Province-Owned Enterprise that engaged in the field of water treatment. In this study, researcher conducted the study using a case study with research methodology in descriptive analysis, collecting the data by questionnaire, interview, observation, also literature research and the method used to test the hypothesis is statistical method which was conceived by DJ Champion. Based on the results of dissemination of questionnaires and hypothesis testing that is performed, the obtained results of the calculation is 95,27% so that it can be concluded that the internal audit on the PDAM Tirtawening Bandung has a meaningful role in operational activities to overcome the leakage. Keywords : The Role of Internal Audit, Operational Activities Overcome Leakage viii
2 ABSTRAK Peranan Audit Internal Terhadap Kegiatan Operasional Penanggulangan Kebocoran di PDAM Tirtawening Kota Bandung Penelitian ini bertujuan untuk mengetahui apakah terdapat peranan Audit Internal terhadap Kegiatan Operasional Penanggulangan Kebocoran yang dikhususkan pada pipa distribusi divisi air minum. Penelitian ini dilakukan di Perusahaan Daerah Air Minum (PDAM) Tirtawening kota Bandung yang merupakan BUMD yang bergerak dalam bidang pengolahan air. Dalam penelitian ini, peneliti melakukan penelitian studi kasus dengan menggunakan metodologi penelitian analisis deskriptif yaitu pengumpulan data dilakukan dengan kuesioner, wawancara, observasi, serta penelitian kepustakaan dan metode yang digunakan untuk menguji hipotesis adalah metode statistik yang dikemukakan oleh DJ Champion. Berdasarkan hasil penyebaran kuesioner dan pengujian hipotesis yang dilakukan, didapatkan hasil perhitungan persentase sebesar 95,27% sehingga dapat disimpulkan bahwa audit internal pada PDAM Tirtawening kota Bandung sangat berperan dalam kegiatan operasional penanggulangan kebocoran. Kata Kunci : Peranan Audit Internal, Kegiatan Operasional Penanggulangan Kebocoran ix
3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... viii ABSTRAK... ix DAFTAR ISI...x DAFTAR GAMBAR... xiii DAFTAR TABEL... xiv DAFTAR LAMPIRAN...xv BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian...4 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Kajian Pustaka Pengertian Peranan Audit...6 x
4 Pengertian Audit Macam-macam Audit Audit Internal Pengertian Audit Internal Peranan Audit Internal Fungsi Audit Internal Unsur-unsur Audit Internal Tujuan dan Rung Lingkup Audit Internal Wewenang dan Tanggung Jawab Audit Internal Kualifikasi Audit Internal yang Memadai Penanggulangan Kebocoran Tujuan Kebijakan Penanggulangan Kebocoran Prosedur Peranan Audit Internal Terhadap Kegiatan Operasional Penanggulangan Kebocoran Kerangka Pemikiran Hipotesis Penelitian...34 BAB III OBJEK DAN METODE PENELITIAN Objek Penelitian Sejarah Singkat Perusahaan Visi, Misi, Motto PDAM Tirtawening Kota Bandung Visi PDAM Tirtawening Kota Bandung...37 xi
5 Misi PDAM Tirtawening Kota Bandung Motto PDAM Tirtawening Kota Bandung Struktur Organisasi dan Uraian Tugas Perusahaan Aktivitas PDAM Tirtawening Kota Bandung Metode Penelitian Teknik Pengumpulan Data Operasionalisasi Variabel Teknik Pengembangan Instrumen Teknik Analisis Data dan Pengujian Hipotesis...56 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Program Audit Internal Pelaksanaan Kegiatan Operasional Penanggulangan Kebocoran Pembahsan Analisis Data dan Pengujian Hipotesis...62 BAB V KESIMPULAN DAN SARAN Simpulan Saran...68 DAFTAR PUSTAKA...70 LAMPIRAN...72 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)...76 xii
6 DAFTAR GAMBAR Halaman Gambar 1 Kerangka Pemikiran...33 xiii
7 DAFTAR TABEL Halaman Tabel I Ikhtisar Variabel, Indikator, Sub Indikator, Skala, dan Instrumen Pengukuran...55 Tabel II Tabel PerhitunganVariabel Independen Peranan Audit Internal 63 Tabel III Tabel Perhitungan Variabel Dependen Kegiatan Operasional Penanggulangan Kebocoran...64 Tabel IV Tabel Perhitungan Kedua Variabel Peranan Audit Internal Terhadap Kegiatan Operasional Penanggulangan Kebocoran...65 xiv
8 DAFTAR LAMPIRAN Halaman Lampiran Kuesioner...73 xv
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ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PENJUALAN (STUDI KASUS PADA PT. MITRA PRIMA SAGITA LESTARI, BANDUNG) Aktivitas penjualan merupakan salah satu aktivitas
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
ABSTRACT. Keywords : The Role of Internal Audit, Good Corporate Governance. vii. Universitas Kristen Maranatha
ABSTRACT Corporate Governance has become an interesting issue since the last decade.world organizations like the World Bank and the Organization For Economic Cooperation and Development (OECD) participated
ABSTRACT. Keywords: The cost of quality, Profitability. viii Universitas Kristen Maranatha
ABSTRACT The development at this time rapidly growing business that certainly had an impact on the economic development in Indonesia. In order to be competitive, the company's products should have advantages
ABSTRACT Effect of Employee Competence And Physical Work Environment On Employee Performance at Green House Property.
ABSTRACT Effect of Employee Competence And Physical Work Environment On Employee Performance at Green House Property. The purpose of this study was to determine the effect of employee competence and physical
ABSTRACT. Keywords : Auditor, Time Budget Pressure, Audit Complexity, Quality Audit. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyze the factors which affect the quality of audit s result in Public Accounting Firm. This research is important to be done because the increase of financial
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. Keywords: Balanced Scorecard, employee performance. viii. Universitas Kristen Maranatha
ABSTRACT Balanced Scorecard (BSC) is a performance measurement system that not only measure performance through the financial perspective, but through nonfinancial perspective as well. Balanced Scorecard
ABSTRACT. Keywords: Pay satisfaction; management compensation; employee performance. iii. Universitas Kristen Maranatha
ABSTRACT Generally, a company existed to fulfill human desire for goods and service. In the realization there is always an interaction between a company with their environment. At the end, an interaction
THE EFFECT OF MANAGERIAL CONTROLLING SYSTEM ON THE PRODUCTIVITY OF A COMPANY S EMPLOYEES (A
THE EFFECT OF MANAGERIAL CONTROLLING SYSTEM ON THE PRODUCTIVITY OF A COMPANY S EMPLOYEES (A Case Study at PT. INTI (Persero) ABSTRACT The intention of this research was to test the managerial controlling
ABSTRACT. Key words: Perception of compensation systems, employee motivation
ABSTRACT Development in technology and information era has impact on changing the way companies in doing business and change behavior, consumer preferences and demands. The key to success for the company
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Sistem pengendalian manajemen dalam persediaan bahan baku sangat penting bagi perusahaan untuk mengupayakan pemenuhan kebutuhan bahan baku agar tidak terlalu besar dan tidak terlalu kecil, terjamin
ABSTRACT. Keywords: Giving NPWP by Employer. vii. Universitas Kristen Maranatha
ABSTRACT Tax is one important source of state revenues to finance sustainable development. In finance the government's sustainable development requires huge funds. Therefore, the government in this case
ABSTRACT. Keywords: Operational Audit, the level of Product Defects, Employee Performance. Universitas Kristen Maranatha
ABSTRACT The research in this thesis was conducted to identify the influence of the operational audit on the production process to decrease the level of product defects generated with employee performance
THE ROLE OF PERFORMANCE STANDARD APPLICATION IN SUPPORTING EMPLOYEE S MOTIVATION (CASE STUDY ON FRONT OFFICE DEPARTEMENT OF HOTEL SANTIKA BANDUNG)
ABSTRACT THE ROLE OF PERFORMANCE STANDARD APPLICATION IN SUPPORTING EMPLOYEE S MOTIVATION (CASE STUDY ON FRONT OFFICE DEPARTEMENT OF HOTEL SANTIKA BANDUNG) Competition in business world is getting harder,
ABSTRACT. Keywords: controller rule, controlling sales, sales effectiveness. vii. Universitas Kristen Maranatha
ABSTRACT Increasing the business world, a company must be able to survive and thrive in the long term. One way is to increase sales. Sales activity is very important because it is the company's activities
ABSTRACT. Perception Influences of Managers Regarding Internal Audit on Performance of the Internal Auditor (Case Studies on PT. X in Bandung City )
ABSTRACT Perception Influences of Managers Regarding Internal Audit on Performance of the Internal Auditor (Case Studies on PT. X in Bandung City ) This study aims to determine how perceptions of managers
ABSTRACT. THE ADVANTAGE OF MANAGEMENT CONTROL SYSTEM TO INCREASE EMPLOYEE WORK PERFORMANCE (case study at PT. KAI, Bandung)
ABSTRACT THE ADVANTAGE OF MANAGEMENT CONTROL SYSTEM TO INCREASE EMPLOYEE WORK PERFORMANCE (case study at PT. KAI, Bandung) An organization comprises a group of people working together to achieve certain
ABSTRACT. Keywords: service quality, relationship marketing, customer satisfaction. viii. Universitas Kristen Maranatha
ABSTRACT This study aimed to determine the effect of service quality and relationship marketing to customer satisfaction either partially or simultaneously (together). This study is a causality by using
ABSTRACT. Keywords: Payments of PBB and the accuracy of SPPT. viii. Universitas Kristen Maranatha
ABSTRACT This study entitled of The Role of Accuracy SPPT Against Payment of Land and Building Tax (Case Study at Village of Sukabungah Subdistrict of Sukajadi in Bandung). The payment of Land and Building
ABSTRACT. Keywords: Investment of Fixed Assets, Operating Income. vii Universitas Kristen Maranatha
ABSTRACT Development of services company information providers and communication encourage the emergence of competition in the business world. To be able to win the competition need a good quality service
ABSTRACT. Keyword : Budget Cost, Operational Cost Effectiveness
ABSTRACT This study examined the influence of budget cost against the cost effectivenes of operations at the Dinas Pemuda dan Olahraga Prov. Sulawesi Tenggara. Issues to be covered in this research : does