ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PENJUALAN (STUDI KASUS PADA CV PUTRA SEJATI)
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- Erlin Lesmono
- 6 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PENJUALAN (STUDI KASUS PADA CV PUTRA SEJATI) Kemajuan industri di Indonesia semakin pesat, sebagai contoh adalah maraknya kemunculan industri perdagangan di Kota Bandung. Untuk dapat bertahan, perusahaan dituntut mengelola kegiatan usahanya sebaik mungkin. Penjualan merupakan salah satu kegiatan yang perlu mendapatkan perhatian manajer, kegiatan penjualan akan menghasilkan pendapatan yang memungkinkan perusahaan terus beroperasi. Penjualan dievaluasi agar kualitas dan kuantitasnya terus meningkat. Untuk alasan itulah saya tertarik membahas peranan audit operasional dalam meningkatkan efektivitas penjualan di CV Putra Sejati yang memproduksi dan menjual produk berupa karung plastik. Tujuan penelitian ini adalah untuk menilai seberapa besar hubungan audit operasional terhadap efektivitas penjualan. Penelitian ini diharapkan dapat menjadi masukan kepada manajer akan pentingnya audit operasional dalam menunjang efektivitas penjualan. Adapun variable yang dipergunakan meliputi peranan audit operasional (independent variable) dan efektivitas penjualan CV Putra Sejati (dependent variable).dari hasil penelitian yang dilakukan, audit operasional di CV Putra Sejati berjalan memadai dan audit operasional memberikan peranan terhadap efektivitas penjualan CV Putra Sejati sebesar 18% dan sisanya sebesar 82% dipengaruhi faktor lainnya. Berdasarkan hal ini, hipotesis yang berpendapat bahwa audit operasional berperan dalam menunjang efektivitas fungsi penjualan pada CV Putra Sejati dapat diterima. Kata kunci: audit operasional, efektivitas, penjualan. viii
2 ABSTRACT ROLE OF OPERATIONAL AUDIT IN INCREASING SALES EFFECTIVENESS (CASE STUDY ON CV PUTRA SEJATI) Indonesia's industrial progress more rapidly, as an example is the widespread emergence of trade industry in Bandung. In order to survive, companies must manage their business activities as possible. Sales is one of the activities that need to get the attention manager, sales activities will generate revenue that enables the company continues to operate. Sales were evaluated for quality and quantity continues to increase. For that reason I was interested in discussing the role of operational audit in improving sales effectiveness in CV Putra Sejati which manufactures and sells products in the form of plastic sacks.the purpose of this study was to assess the extent of operational audits of the effectiveness of relationship sales. This research is expected to be input to the managers of the importance of operational auditing in support of sales effectiveness. The variables used include the role of operational audit (independent variable) and sales effectiveness CV Putra Sejati (dependent variable). From the results of research conducted, the operational audit of current CV Putra Sejati provide adequate and operational audits of the effectiveness of sales roles CV Putra Sejati at 18 % and the rest 82% influenced by other factors. On this basis, the hypothesis which argues that the operational audit function contributes to the effectiveness of sales activity at CV Putra Sejati in Bandung city is acceptable. Keywords: operational audits, effectiveness, sales. ix
3 DAFTAR ISI Halaman HALAMAN JUDUL.i HALAMAN PENGESAHAN..ii SURAT PERYATAAN KEASLIAN SKRIPSI...iii KATA PENGANTAR..iv ABSTRACT.....viii ABSTRAK...ix DAFTAR ISI...x DAFTAR GAMBAR xiv DAFTAR TABEL..xv DAFTAR GRAFIK..xvi DAFTAR LAMPIRAN...xvii BAB I PENDAHULUAN Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Maksud Tujuan Kegunaan Penelitian...4 x
4 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Kajian Pustaka Pengertian Auditing Jenis-Jenis Audit Audit Operasional Manfaat Audit Operasional Tujuan Audit Operasional Kriteria Audit Operasional Jenis-Jenis Audit Operasional Keterbatasan Audit Operasional Titik Berat Audit Operasional Tahap-Tahap Audit Operasional Planning Phase (Tahap Perencanaan) Work Program Phase ( Tahap Program Kerja Field Work Phase ( Tahap Kerja Lapangan) Reporting Phase ( Tahap Pelaporan) Efektivitas Penjualan Jenis-Jenis Penjualan Peranan Audit Operasional dalam Meningkatkan Efektivitas Kinerja Bagian Penjualan...25 xi
5 2.2 Kerangka Pemikiran Pengembangan Hipotesis...29 BAB III METODE PENELITIAN Metode Penelitan Objek Penelitian Jenis Penelitian Definisi Operasional Variabel Populasi dan Sampel Teknik Pengumpulan Data Analisis Data Validitas dan Realiabilitas Uji Validitas Uji Reliabilitas Analisa Regresi Koefisien Determinasi ( R 2 ) Rancangan Pengujian Hipotesis BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Pelaksanaan Audit Operasional pada CV Putra Sejati Peranan Audit Operasional dalam Menunjang xii
6 Efektivitas Penjualan pada CV Putra Sejati Validitas Reliabilitas Regresi Linear Besar Peranan Audit Operasional dalam Menunjang Efektivitas Penjualan pada CV Putra Sejati Pembahasan BAB V SIMPULAN DAN SARAN Simpulan Saran DAFTAR PUSTAKA 64 LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS ( CURRUCULUM VITAE )...74 xiii
7 DAFTAR TABEL Halaman Tabel I Tabel II Tabel III Tabel IV Tabel V Tabel VI Tabel VII Definisi Operasinal Variabel..36 Bobot Penilaian Jawaban Responden Skala Likert 43 Validitas Item Total Statistics 53 Reliability Statistics Variable X 55 Reliability Statistics Variable Y 56 Regresi Coefficients..57 Koefisien Determinasi...58 xiv
8 DAFTAR GAMBAR Halaman Gambar 1 Audit Operasional Berperan dalam Menunjang Efektivitas Fungsi Penjualan Gambar 2 Struktur Organisasi CV Putra Sejati...35 xv
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ABSTRAK Aktivitas penjualan dipilih untuk diperiksa karena aktivitas penjualan merupakan aktivitas yang sangat penting dalam suatu perusahaa. Dengan adanya aktivitas penjualan, perusahaan dapat memperoleh
ABSTRACT. Key words: environmental uncertainty, organization culture, budgetary participation, and managerial performance.
ABSTRACT The purpose of this study is to determine the effect of environmental uncertainty and organizational culture on the relationship budgetary participation and managerial performance. In this regard,
ABSTRACT. Keywords : Mc Donald s, Brand Image, Consumer Buying Interest. Universitas Kristen Maranatha
ABSTRACT At this time, human life can not be separated from the role of the brand that makes the brand become the critical success factors of the process of product sales. For that each company seeking
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
ABSTRAK. sistem pengendalian internal, efektivitas dan efisiensi, siklus persediaan.
ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal, efektivitas dan efisiensi pada siklus persediaan PT. Tobindo Kencana, dan untuk mengetahui pengaruh sistem pengendalian
ABSTRAK PERANAN PENGENDALIAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT.TELEKOMUNIKASI INDONESIA, TBK.
ABSTRAK PERANAN PENGENDALIAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT.TELEKOMUNIKASI INDONESIA, TBK. BANDUNG) Penjualan merupakan salah satu sumber pendapatan yang utama bagi
Kata kunci: Kompetensi, Independensi, Kualitas Audit, Etika Auditor
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan independensi terhadap kualitas audit dengan etika audit sebagai variabel moderasi. Penelitian inii dilakukan di 2 (dua) KAP di
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
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. 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
ABSTRACT. Keywords: Cost-volume-profit analysis, BEP, Planning profit, Cost, Sales volume, Sales price. Universitas Kristen Maranatha
ABSTRACT Tight competition made manager s company trying to defend their business activities. The measurement which is often uses to value management successful or not is profit. Profit influenced by sales
ABSTRAK. Kata kunci : kualitas sistem informasi akuntansi penjualan, E-Ticketing, kepuasan pelanggan. vii. Universitas Kristen Maranatha
ABSTRAK Tujuan dari penelitian ini adalah untuk menjelaskan pengaruh kualitas sistem informasi penjualan E-Ticketing terhadap kepuasan pelanggan jasa penerbangan PT Air Asia Indonesia. Dalam penelitian
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. iv Universitas Kristen Maranatha
ABSTRAK Sumber daya manusia (SDM) merupakan salah satu faktor yang sangat penting dalam suatu perusahaan selain faktor lain seperti modal. Perusahaan perlu menaruh perhatian lebih agar karyawan dapat merasa
ABSTRAK. Kata Kunci : Motivasi Kerja dan Produktivitas Kerja. Universitas Kristen Maranatha
ABSTRAK Persaingan yang semakin ketat membuat banyak organisasi menyadari pentingnya memiliki sumber daya manusia yang berkualitas, berintegritas dan memiliki komitmen yang tinggi untuk mampu mendorong
ABSTRACT. THE ROLE OF MANAGEMENT CONTROL IN SUPPORTING PERFORMANCE MANAGER PROFIT CENTER (case study PT. Future Investama)
ABSTRACT THE ROLE OF MANAGEMENT CONTROL IN SUPPORTING PERFORMANCE MANAGER PROFIT CENTER (case study PT. Future Investama) An organization comprises a group of people working together to achieve certain
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: 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. 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: brand image, consumer purchasing intentions. vii. Universitas Kristen Maranatha
ABSTRACT The number of ATPM (Agen Tunggal Pemegang Merek) in Indonesia make the consumer think to buy the product being offered to the market. A large selection of products offered by ATPM was a little
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. Key words: promotion, word of mouth, purchasing decisions.
ABSTRACT Word of mouth communication is one form of promotion that is considered to be very effective in expediting the process of marketing and can provide benefits to the company. In that regard, this
ABSTRACT. Keywords: Accounting Information Systems, Internal Control Systems Payroll and Wage, Effectiveness of Internal Control System
ABSTRACT The study entitled "Role of Accounting Information Systems Payroll and Compensation of Internal Control System Effectiveness" (Case Study at PT. Multi Rezekitama) and perform a case study on PT.
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.