ABSTRAK. Kata kunci: Audit Operasional, Fungsi Produksi dan Produktivitas.
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- Liani Kusumo
- 6 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRAK Tujuan dari penilitian ini yaitu mengetahui prosedur produksi, prosedur audit operasional fungsi produksi, serta dampak yang diberikan audit operasional fungsi produksi terhadap produktivitas PT. Indo Beras Unggul, Cikarang. Jenis penelitian yang digunakan untuk mengetahui dampak audit operasional fungsi produksi terhadap produktivitas ini ialah deskriptif kualitatif. Teknik pengumpulan data yaitu dengan survey pendahuluan, survey lapangan (melalui observasi, wawancara dan dokumentasi), dan penilaian kepustakaan sebagai pedoman teoritis dalam menentukan analisa. Hasil penelitian yang diperoleh menunjukkan bahwa adanya kevalidan data antara hasil laporan audit operasional fungsi produksi yang dilakukan oleh auditor internal PT. Indo Beras Unggul dengan keadaan sebenarnya bagian produksi PT. Indo Beras Unggul, maka dapat disimpulkan bahwa audit operasional fungsi produksi berdampak terhadap produktivitas. Hal ini dapat terlihat dari data laporan efektifitas keseluruhan mesin (Overall Equipment Effectiveness) yang merupakan rangkuman atas kriteria Availability, Performance, dan Quality, terlihat bahwa pada bulan Desember 2015, nilai OEE bagian produksi PT. Indo Beras Unggul sebesar 34.16% dan mengalami peningkatan pada bulan Januari 2016 menjadi 48.57%. Kata kunci: Audit Operasional, Fungsi Produksi dan Produktivitas.
2 ABSTRACT The purpose of this research is to know the production procedure, the procedure of operational audit functions of production, as well as the impact of operational audit functions of production on productivity in PT. Indo Beras Unggul, Cikarang. The type of research used to determine the impact of operational audit on the productivity of this production function is descriptive qualitative. Data collection techniques are the preliminary survey, the field survey (through observation, interviews and documentation), and assessment of literature as a guide in determining the theoretical analysis. The results obtained show that the validity of the data between the results of the operational audit report production functions performed by internal auditors of PT. Indo Beras Unggul with the actual state of the production of PT. Indo Beras Unggul, so it can be concluded that the operational audit production functions have a impact on productivity. It can be seen from the data report about the effectiveness of the whole machine (Overall Equipment Effectiveness Report) which is a summary of criteria for Availability, Performance, and Quality shows that in December 2015, the value of OEE of production department PT. Indo Beras Unggul of 34.16% and an increase in January 2016 became 48.57%. Keywords: Operational Audit, Function Of Production and Productivity.
3 DAFTAR ISI Halaman HALAMAN JUDUL BAHASA INGGRIS... ii HALAMAN PENGESAHAN... iii SURAT PERNYATAAN KEASLIAN TUGAS AKHIR... iv SURAT PERNYATAAN PUBLIKASI TUGAS AKHIR... v KATA PENGANTAR... vi ABSTRAK... viii ABSTRACT... ix DAFTAR ISI... x DAFTAR TABEL... xii DAFTAR GAMBAR... xiii DAFTAR LAMPIRAN... xiv BAB I PENDAHULUAN Latar Belakang Penelitian Rumusan Masalah Tujuan Penelitian Manfaat Penelitian... 5 BAB II LANDASAN TEORI Kajian Pustaka Audit Pengertian Audit Operasional Produktivitas Riset Empiris Rerangka Pemikiran BAB III OBJEK DAN METODE PENELITIAN Metode Penelitian Sumber Data... 47
4 Teknik Pengumpulan Data Teknik Pengolahan Data Objek Penelitian Sejarah Perusahaan Struktur Organisasi BAB IV HASIL PENELITIAN DAN PEBAHASAN Audit Pendahuluan Reiew dan Pengujian Pengendalian Manajemen Audit Terinci Melakukan Pemeriksaan yang berkaitan Rendemen Actual Produksi Melakukan Pemeriksaan yang berkaitan dengan Quality Control Report Melakukan Pemeriksaan Timbangan Melakukan Pemeriksaan Mesin Produksi Pelaporan Tindak Lanjut Analisa Keseluruhan BAB V PENUTUP KESIMPULAN Keterbatasan Masalah Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)... 88
5 DAFTAR TABEL Tabel 2.1 Riset Empiris Tabel 4.1 Variance Rendemen pada Produksi GKP - GKG Tabel 4.2 Variance Rendemen pada Produksi GKG Ciherang Brown Rice Tabel 4.3 Variance Rendemen pada Produksi Brown Rice W3 Non Polisher.. 61 Tabel 4.4 Variance Rendemen pada Produksi Rice Rice Tabel 4.5 Aktual Hasil Quality Control untuk Chalky diatas Standard Tabel 4.6 Kesalahan Penginputan QC Report oleh Admin untuk Chalky Tabel 4.7 Kesalahan Penginputan QC Report oleh Admin untuk Yellow Tabel 4.8 Data Tibangan Tabel 4.9 Kapasitas Mesin Paddy Cleaning Rata-rata PT. Indo Beras Unggul Tahun Tabel 4.10 Kapasitas Mesin Paddy Drying Rata-rata PT. Indo Beras Unggul Tahun Tabel 4.11 Kapasitas Mesin Husking Rata-rata PT. Indo Beras Unggul Tahun Tabel 4.12 Kapasitas Mesin Rice Mill Rata-rata PT. Indo Beras Unggul Tahun Tabel 4.13 Kapasitas Mesin Packing Rata-rata PT. Indo Beras Unggul Tahun Tabel 4.14 Kapasitas Mesin Overall Equipment Effectiveness (OEE) Rata-rata PT. Indo Beras Unggul Tahun
6 DAFTAR GAMBAR Gambar 3.1 Struktur Organisasi... 53
7 DAFTAR LAMPIRAN Lampiran A Wawanara Dengan Production Manager Lampiran B Wawanara Dengan Internal Auditor Lampiran C Wawanara Dengan Accounting Manager... 87
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ABSTRACT Each organization will maintain all assets at her disposal to avoid the occurance of looses, fraud, theft, and all other illegal acts. One way to prevent all these things is to make the internal
ABSTRAK. Kata kunci : Sistem Informasi Front Office, Analisis, COBIT 4.1. Universitas Kristen Maranatha
ABSTRAK Laporan Tugas Akhir ini membahas tentang analisis yang dilakukan terhadap Sistem Informasi Front Office (SI FO) di hotel X menggunakan kerangka kerja COBIT 4.1. Tujuan analisis sistem informasi
ABSTRACT. Keywords: Changes in Personal Exemption in 2013, Income Tax 21 Receipts, VAT Receipts, and Luxury Sales Receipts. viii
ABSTRACT This research aims to determine the change of income tax 21 receipts, VAT receipts, and luxury sales receipts in the province of West Java I as impact of changes in personal exemption in 2013.
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
ABSTRAK. Kata Kunci: reksadana konvensional, reksadana syariah, metode Sharpe, metode Treynor, metode Jensen. vii. Universitas Kristen Maranatha
ABSTRAK Reksadana merupakan salah satu instrumen investasi yang berada di Indonesia. Reksadana memiliki kelebihan dimana investor yang tidak memiliki dana yang cukup besar dapat berinvestasi di reksadana.
Kata kunci: citra merek, kualitas produk, dan keputusan pembelian
ABSTRAK Keputusan pembelian merupakan kegiatan individu yang secara langsung terlibat dalam pengambilan keputusan untuk melakukan pembelian terhadap produk yang ditawarkan oleh penjual. Citra merek adalah
ABSTRACT. Keywords: differential accounting information, differential revenue, differential asset, differential cost, differential profit.
ABSTRACT Increasing competition among the same kind of firm make a firm must be take decision exactly and correctly. Differential accounting information analysis is needed by a firm in facing a problem
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
ANALISIS TINGGINYA BREAKDOWN TIME
ANALISIS TINGGINYA BREAKDOWN TIME MESIN HYDROSTATIC TEST PLANT VAI PADA PT XYZ DENGAN METODOLOGI OVERALL EQUIPMENT EFFECTIVENESS ( OEE ) (STUDI KASUS PT XYZ) TUGAS AKHIR Yoyon Waryono 1128003030 Program
ABSTRAK. Kata kunci : Tata Letak Fasilitas Produksi, Efisiensi, Total Jarak Perpindahan.
ABSTRAK Tata letak fasilitas merupakan penempatan fasilitas pada suatu ruangan baik mesin, karyawan, bahan baku, peralatan, dan perlengkapan proses produksi yang digunakan untuk menunjang jalannya suatu
ABSTRACT. Keywords: accounting information system sales, sales effectiveness.
ABSTRACT Today, the role of accounting information systems is considered less important in a company. Many companies already have the accounting information system, but do not really apply in the everyday
ABSTRAK. Kata kunci : penilaian kinerja, kompensasi, produktivitas kerja. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Penilaian kinerja dan Kompensasi terhadap Produktivitas kerja (Studi Pada PT Sinar Sakti Matra Nusantara). Populasi dalam penelitian
ABSTRACT. Keywords: auditor switching, measurement of financial distress, management turnover. vi Universitas Kristen Maranatha
ABSTRACT This study was conducted to determine the effect of financial distress measurement and management changes to auditor switching. This study used a sample of 21 financial statements of listed companies
ABSTRAK. Kata-kata kunci: total quality management, kinerja operasional, kinerja keuangan, dan keunggulan bersaing. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Total Quality Management terhadap kinerja operasional dan kinerja keuangan dengan keunggulan bersaing sebagai variabel moderating.
ABSTRAK. Kata kunci : Pengendalian Kualitas, peta kendali u, diagram sebab akibat, kulit. Universitas Kristen Maranatha. vii
ABSTRAK Perusahaan-perusahaan di Indonesia dihadapkan dengan persaingan global, dimana semua perusahaan bersaing untuk menjadi yang terbaik. Untuk memenangkan persaingan ini, semua perusahaan harus memperhatikan
ABSTRACT. EFFECT OF ACCOUNTING RESPONSIBILITY TO MANAGER PERFORMANCE OF LIABILITY COSTS (Case Study in PT. SURYANUR)
ABSTRACT EFFECT OF ACCOUNTING RESPONSIBILITY TO MANAGER PERFORMANCE OF LIABILITY COSTS (Case Study in PT. SURYANUR) Responsibility accounting is a system which composed and divided according to the authority
ABSTRAK. Kata Kunci : return on asset, earning per share, ukuran perusahaan, financial leverage, initial return. viii. Universitas Kristen Maranatha
ABSTRAK Initial return adalah keuntungan yang diterima oleh investor di pasar sekunder karena terjadinya underpricing pada saham perusahaan yang melakukan Initial Public Offering. Tujuan penelitian ini
ABSTRACT. Key Words: Overhead cost, Production cost, Conventional method, Activity-Based Costing (ABC) Method. vii Universitas Kristen Maranatha
ABSTRACT The objective of this study is to attain a better allocation of overhead cost, which is will showed through a comparison between an cost allocation using conventional method with cost allocation
ABSTRAK. Kata-kata kunci: sistem pengendalian intern, penerimaan kas, dan keandalan laporan keuangan
ABSTRAK Tujuan penelitian ini adalah untuk mengetahui apakah sistem pengendalian intern penerimaan kas berpengaruh terhadap keandalan laporan keuangan di dinas pendapatan pengelolaan keuangan serta aset
ABSTRACT. Key words: Auditor Judgement, Going Concern, Risk Assessment. vi Universitas Kristen Maranatha
ABSTRACT Analysis of the financial statements of listed companies in Indonesia Stock Exchange is usually done to determine the condition and progress of the company from time to time. Monitoring of the
ABSTRACT. Keywords: production costs, transportation costs, selling prices, activity-based. viii
ABSTRACT Sale price set by a firm depends on the production cost and non-production costs. Production costs consist of raw material costs, direct labor costs, and overhead costs. Non-production costs consist
ABSTRAK. Kata kunci: profesionalisme auditor, kualitas audit. viii Universitas Kristen Maranatha
ABSTRAK Profesi akuntan publik bertanggung jawab meningkatkan keandalan laporan keuangan perusahaan. Berkenaan dengan hal tersebut, keandalan laporan keuangan dapat dilihat dari kualitas audit yang dihasilkan
ABSTRACT. Keyword: Operational inspection, Inventory. Universitas Kristen Maranatha
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
ABSTRACT. Key words: internal audit, controlling, cost of good sold. vii. Universitas Kristen Maranatha
ABSTRACT Teh walini is a Subsidiary from PT.Perkebunan Nasional VIII; Bandung which is they job in manufacture, and in this case is production of tea. In this thesis, writer will be discussed about the
ABSTRACT. Keywords : Accounting Information Systems, Effectiveness, Billing Accounts Receivable. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the effect of the accounting information system of credit sales to the effectiveness of collection of accounts receivable. The object of this research
ABSTRAK. Kata Kunci: faktur pajak fiktif, e-faktur, kepatuhan wajib pajak, dan pajak pertambahan nilai
ABSTRAK Penerapan E-Faktur Pajak Pertambahan Nilai (PPN) dianggap dapat mengurangi jumlah peredaran faktur pajak fiktif dan juga dapat meningkatkan kepatuhan wajib pajak terkhusus para Pengusaha Kena Pajak