Penerapan audit operasional untuk meningkatkan efektifitas dan efisiensi fungsi pembelian pada PT. Indonesia Unggul Maju

Sondakh, Daniel (2021) Penerapan audit operasional untuk meningkatkan efektifitas dan efisiensi fungsi pembelian pada PT. Indonesia Unggul Maju. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Banyaknya perusahaan yang dibuka saat ini membutuhkan banyak persiapan yang harus dilakukan. PT. Indonesia Unggul Maju merupakan perusahaan yang baru berdiri pada tahun 2021 sehingga dibutuhkan rekomendasi-rekomendasi untuk membantu perusahaan agar aktivitas operasional perusahaan dapat berjalan dengan efektif dan efisien. Dalam penelitian ini akan dilakukan penerapan audit operasional fungsi pembelian pada PT. Indonesia Unggul Maju. Fungsi pembelian merupakan bagian penting karena perusahaan harus membeli produk dari pemasok. Tujuan dari penelitian ini untuk menganalisis efektifitas dan efisiensi fungsi pembelian perusahaan dan pelaporan audit operasional. Laporan audit operasional mencakup kriteria, kondisi, sebab akibat dan rekomendasi yang dapat diberikan kepada perusahaan. Penelitian ini menggunakan metode pendekatan penelitian kualitatif, penelitian ini membahas mengenai operasional perusahaan dengan melakukan analisis yang sifatnya deskriptif. Hasil dari penelitian ini adalah fungsi pembelian perusahaan sudah berjalan dengan efisien namun belum efektif. Berdasarkan hasil checklist kertas kerja audit masih terdapat beberapa kegiatan yang menghambat aktivitas operasional fungsi pembelian berjalan secara efektif dan efisien seperti belum terdapatnya standar dan prosedur dalam perusahaan, kelengkapan dokumen dan surat dalam fungsi pembelian serta masih terdapatnya rangkap kerja dan tidak terdapatnya pembagian tugas dalam perusahaan. Namun, berdasarkan analisis temuan dan laporan audit operasional terdapat rekomendasi yang dapat menjadi perbaikan untuk perusahaan dalam mengevaluasi aktivitas operasional perusahaan / The number of companies that are opened now requires a lot of preparation to be done. PT. Indonesia Unggul Maju is a company that was only established in 2021, so recommendations are needed to help the company so that the company operational activities can run effectively and efficiently. In this study, the implementation of the operational audit of the purchasing function at PT. Indonesia Unggul Maju. The purchasing function is an important part because the company has to buy products from suppliers. The purpose of this study is to analyze the effectiveness and efficiency of the company purchasing function and operational audit reporting. The operational audit report includes criteria, conditions, cause and effect also recommendations that can be given to the company. This study uses a qualitative research approach, this study discusses the company's operations by conducting a descriptive analysis. The results of this study are the company purchasing function has been running efficiently but not effective. Based on the results of the audit work paper checklist, there are still several activities that hinder the operational activities of the purchasing function from running effectively and efficiently, such as not have a standards and procedures within the company, completeness of documents and letters in the purchasing function and the existence of duplicate work and the absence of division of tasks within the company. However, based on the analysis of findings and operational audit reports, there are recommendations that can be improvements for the company in evaluating the company's operational activities.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Sondakh, Daniel02012180012danielsondakh24@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorChrisdianto, R.B0723127702roberto.ocarm@gmail.com
Thesis advisorMagdalena, Renna0716108302renna.magdalena@gmail.com
Uncontrolled Keywords: audit operasional;fungsi pembelian;efektifitas;efisiensi
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Daniel Erens sondakh
Date Deposited: 23 Nov 2021 06:40
Last Modified: 23 Mar 2022 03:10
URI: http://repository.uph.edu/id/eprint/42953

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