ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT. PINDAD)
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1 ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT. PINDAD) Pada masa era globalisasi saat ini, agar dapat bertahan dan menonjol di dunia bisnis yang ditekuninya perusahaan dituntut untuk mengelola kegiatan usahanya sebaik mungkin. Penjualan merupakan salah satu kegiatan yang perlu mendapatkan perhatian manajer. Pengelolaan penjualan yang baik mencerminkan bahwa penjualan dilaksanakan sesuai dengan kebijakan yang telah ditetapkan, sehingga pelaksanaan kegiatan penjualan perusahaan dapat dilakukan secara efektif. Salah satu sarana yang dapat dipergunakan untuk membantu manajer mengevaluasi efektivitas pengelolaan operasi penjualan dari suatu perusahaan adalah audit operasional. Audit operasional memfokuskan penilaiannya pada efisiensi dan efektivitas operasi suatu entitas. Berdasarkan masalah di atas, penulis mencoba untuk melakukan penelitian pada PT. Pindad (Persero) di Bandung. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan audit operasional yang diterapkan dalam perusahaan dan untuk mengetahui peranan audit operasional dalam menunjang efektivitas penjualan. Penelitian ini berbentuk studi kasus dengan menggunakan metode analisis deskriptif melalui studi pustaka dan studi lapangan antara lain yang berupa pengisian kuesioner, wawancara, dan observasi langsung terhadap objek yang diteliti. Berdasarkan hasil penelitian dan pembahasan, penulis menyimpulkan bahwa audit operasional pada PT. Pindad (Persero) berperan dalam menunjang efektivitas penjualan. Kata kunci: audit operasional, efektivitas penjualan. ix
2 ABSTRACT OPERATIONAL AUDIT ROLE IN SUPPORTING THE SALES EFFECTTIVENESS (A CASE STUDY AT PT. PINDAD) In this globalization era, in order to survive and stand out in business world who practiced enterprise a company have to manage their business activities as good as possible. Sales is one of activities which got the managers attention. A good management for this activity shows that the sales was carried as good as the assigned policy before, so that the implementation of the company s sales can be done effectively. Operational audit is one of means which can be used to evaluate the sales management effectiveness of a company. Operational audit focused on the assessment of the efficiency and effectiveness of operations of an entity. Based on problems above, the authors tried to do research on PT. Pindad (Persero) in Bandung. The purpose of this study was to conduct operational audits implemented in the company and to determine the operational audit role in supporting the sales function of sales effectiveness. This form of case study research using descriptive analysis method, through book study method and field research, among others, in the form of questionnaires, interviews, observation of the object under study. Based on the results of research and discussion, the authors concluded that the opertional audit on PT. Pindad (Persero) have a role in supporting the effectivenes of sales. Keywords: operational audit, sales effectiveness. x
3 DAFTAR ISI KATA PENGANTAR... vi ABSTRAK... ix ABSTRACT... x DAFTAR ISI... xi DAFTAR GAMBAR... xv DAFTAR TABEL... xvi DAFTAR LAMPIRAN... xvii BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Rumusan Masalah Tujuan Penelitian Manfaat Penelitian... 5 BAB II TINJAUAN PUSTAKA 2.1 Review Penelitian Terdahulu Pengertian Peranan Pengertian Audit Jenis-jenis Audit Tujuan Audit Pengertian Audit Operasional Tujuan Audit Operasional Jenis-jenis Audit Operasional xi
4 xii Manfaat Audit Operasional Tahap-tahap Audit Operasional Temuan Audit Operasional Keterbatasan Audit Operasional Independensi Audit Operasional Kompetensi Audit Operasional Efektivitas Pengertian Efektivitas Pengukuran Efektivitas Efektivitas Penjualan Penjualan Pengertian Penjualan Jenis-jenis Penjualan Prosedur Penjualan Prosedur Penjualan Kredit Prosedur Penjualan Tunai Hubungan Audit Operasional Dengan Efektivitas Penjualan Pengembangan Hipotesis BAB III OBJEK DAN METODOLOGI PENELITIAN 3.1 Objek Penelitian Tipologi Penelitian Kriteria Populasi Metode Penelitian... 44
5 xiii 3.5 Penentuan Responden Teknik Pengumpulan Data Operasionalisasi Variabel dan Skalan Pengukuran Teknik Pengembangan Instrumen Analisis Data dan Pengujian Hipotesis BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Analisis Hasil Pengumpulan Data Sejarah Singkat Perusahaan dan Gambaran Singkat Visi dan Misi Perusahaan Struktur Organisasi dan Uraian Tugas Aktivitas Perusahaan Kualifikasi Audit Operasional Independensi Kompetensi Program Audit Pelaksanaan Audit Operasional Tahap Pendahuluan Tahap Audit Mendalam Tahap Pelaporan Efektivitas Penjualan Analisis Anggaran dan Realisasi Penjualan Analisis Anggaran dan Realisasi Biaya Penjualan Pengujian Hipotesis... 81
6 xiv Analisis Statistik Analisis Deskriptif Kualitatif BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan Saran Keterbatasan Penelitian DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)
7 DAFTAR GAMBAR GAMBAR 2.1 Hubungan Audit Operasional dengan Efektivitas Penjualan.. 41 GAMBAR 4.1 Struktur Organisasi PT. Pindad (Persero) xv
8 DAFTAR TABEL TABEL 2.1 Riset Empiris... 7 TABEL 3.1 Operasionalisasi Variabel dan Skala Pengukuran TABEL 4.1 Kunjungan ke PT. Pindad (Persero) TABEL 4.2 Sub Indikator Independensi TABEL 4.3 Sub Indikator Kompetensi TABEL 4.4 Sub Indikator Program Audit TABEL 4.5 Sub Indikator Pengamatan Sekilas Atas Fasilitas Fisik TABEL 4.6 Sub Indikator Mencari Data Tertulis TABEL 4.7 Sub Indikator Wawancara Dengan Manajemen TABEL 4.8 Sub Indikator Kegiatan Analisa Keuangan TABEL 4.9 Sub Indikator Studi Lapangan TABEL 4.10 Sub Indikator Analisis TABEL 4.11 Sub Indikator Tahap Pelaporan TABEL 4.12 Sub Indikator Tahap Temuan dan Rekomendasi TABEL 4.13 Penjualan Produk PT. Pindad (Persero) TABEL 4.14 Anggaran dan Realisasi Penjualan PT. Pindad (Persero) TABEL 4.15 Anggaran dan Realisasi Biaya Penjualan PT. Pindad (Persero) 80 TABEL 4.16 Variabel Independen Peranan Audit Operasional TABEL 4.17 Dependen Efektivitas Penjualan xvi
9 DAFTAR LAMPIRAN Lampiran A Surat Penelitian Lampiran B Kuesioner Lampiran C Tabulasi Kuesioner Lampiran D Riwayat Hidup xvii
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ABSTRACT The use of Job Order Costing Method, is one method of collecting cost of production where production costs are based on orders. The method provides a cost of cost of goods orders each order so
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. Keywords: Operational Audit, Intern Control, Purchasing.
ABSTRACT The increasing competition makes any company have a must to improve intern control on their operational activities, several of which is function of purchase activities. The aim of conducting this
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. THE INFLUENCE OF INTERNAL AUDIT AS A TOOL OF CONTROL TO PREVENT EMPLOYEE FRAUD AT PT. BANK X (Study of Internal Auditor PT.
ABSTRACT THE INFLUENCE OF INTERNAL AUDIT AS A TOOL OF CONTROL TO PREVENT EMPLOYEE FRAUD AT PT. BANK X (Study of Internal Auditor PT. Bank X) Internal Audit is an appraisal function within an organization
Keywords: Balanced Scorecard, Financial Perspective, Customers Perspective, Internal Business Process Perspective, Learnings and growth Perspective.
ABSTRACT To the face a revolutionary transformation in information age competition, a method of performance measurement that can accurately and comprehensively assess the company's performance is essentially
ABSTRACT. Keywords: Electrical employee performance control and effectiveness of service. iv Universitas Kristen Maranatha
ABSTRACT The researcher will to study role the electrical employee performance control have in increasing the customer satisfaction about service the PLN provide in order to improve customer confidence
ABSTRACT. Keywords: Budget, Budget Sales, Sales Effectiveness. viii. Universitas Kristen Maranatha
ABSTRACT Rapidly growing business world, it makes the competition is also getting tighter. In order to survive, companies must implement a management function well, that is from planning, execution, control,
ABSTRACT. Keyword: operational audit, effectiveness and employee performance. vii. Universitas Kristen Maranatha
ABSTRACT Operational audit was quality controlling for activity of employee which hoped can support reached company objective in a comprehensive manner. Operational audit done by independent and competent
ABSTRACT ROLE OF THE INTERNAL CONTROL STRUCTURE SUPPORT THE EFFECTIVENEESS OF GIVING CREDIT SMALL AND MEDIUM ENTERPRISES
ABSTRACT ROLE OF THE INTERNAL CONTROL STRUCTURE SUPPORT THE EFFECTIVENEESS OF GIVING CREDIT SMALL AND MEDIUM ENTERPRISES Lending activity is the main activity of which is on savings and credit cooperatives
ABSTRAK. Kata kunci: Audit Operasional, Fungsi Produksi dan Produktivitas.
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.
ABSTRAK. ix Universitas Kristen Maranatha
ABSTRAK Pajak Reklame adalah pajak atas penyelenggaraan reklame. Tujuan dilaksanakannya penelitian adalah untuk mengetahui efektifitas serta efisiensi pemungutan pajak reklame yang dilakukan oleh Dinas
ABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK
ABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK This study the purpose to determine how large a role in supporting
ABSTRACT. Key words : accounting information system, sales credit, sales effectiveness. Universitas Kristen Maranatha
ABSTRACT Nowadays, the needs of exact and accurate information for making decision is increasing highly. The company who wants to develop must have a good management and could work more efficient and effective.
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
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
PERANAN ANGGARAN DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN BIAYA PRODUKSI (STUDI KASUS PADA DIVISI MESIN INDUSTRI DAN JASA DI PT PINDAD, BANDUNG)
PERANAN ANGGARAN DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN BIAYA PRODUKSI (STUDI KASUS PADA DIVISI MESIN INDUSTRI DAN JASA DI PT PINDAD, BANDUNG) Yenni Marlina Sitanggang / 0451344 Jurusan Akuntansi, Fakultas
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: Balanced Scorecard, visi, misi, strategi, sistem manajemen strategis. viii Universitas Kristen Maranatha
ABSTRAK PERANCANGAN BALANCED SCORECARD SEBAGAI SISTEM MANAJEMEN STRATEGIK DALAM PENCAPAIAN SASARAN STRATEGIK JANGKA PANJANG (STUDI KASUS PADA GREEN HOUSE PROPERTY BANDUNG) Sistem manajemen strategis telah
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. Company that engaged in the industry requires a system that can be useful as a rawmaterial-usage-restrictions,
ABSTRACT Company that engaged in the industry requires a system that can be useful as a rawmaterial-usage-restrictions, labor, and factory overhead in achieving the efficiency and effectiveness within
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
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
ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL KAS (STUDI KASUS PADA PT. TELEKOMUNIKASI INDONESIA, TBK)
ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL KAS (STUDI KASUS PADA PT. TELEKOMUNIKASI INDONESIA, TBK) Kas sebagai suatu alat pembayaran yang likuid harus dikelola dengan
ABSTRACT. employee motivation. Keywords: management control systems, human resources (compensation) and. Universitas Kristen Maranatha
ABSTRACT Each company, of course, expect that the resulting products and services in accordance with the goals which they expect by way of combining all available resources. The most important asset that
ABSTRACT. Keywords : internal cash control, cash receipts, petty cash receipts, and petty cash payment. Universitas Kristen Maranatha
ABSTRACT The author explains the problem about whether the internal cash control has been sufficient enough in the case of PT Pupuk Sriwidjaja. Has the cash management been effective and has the internal
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. Performance is the result obtained by an organization, whether the organization is
i ABSTRACT Performance is the result obtained by an organization, whether the organization is profit oriented and nonprofit oriented during a specific period. Good performance can describe a stable company
ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS FUNGSI PERSONALIA
ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS FUNGSI PERSONALIA Saat ini dunia sedang mengalami krisis ekonomi. Krisis tersebut berdampak sangat besar terhadap aktivitas perusahaan di dunia.