Analisis manajemen dan perancangan audit operasional persediaan pada pt. media teropongdor group Surabaya

Anjani, Christine Ayu (2018) Analisis manajemen dan perancangan audit operasional persediaan pada pt. media teropongdor group Surabaya. Bachelor thesis, Universitas Pelita Harapan Surabaya.

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Abstract

PT. Media Teropongdor Group Surabaya merupakan salah satu perusahaan yang bergerak dibidang percetakan koran. Perusahaan ini melakukan proses produksi setiap hari dengan jumlah produksi yang bergantung kepada permintaan dari distributornya. Bahan baku utama dalam memproduksi koran adalah kertas dan tinta. Dalam proses penyimpanannya, kertas dan tinta yang akan diolah menjadi koran yang siap jual sering mengalami kerusakan sebelum digunakan. Kerusakan tersebut dikarenakan adanya stok yang terlalu banyak menumpuk sehingga lama tersimpan di gudang. Masalah lain yang terjadi di perusahaan ini adalah terjadinya kekurangan stok bahan baku sehingga terjadi penundaan proses produksi koran beberapa kali, permasalahan ini dapat menurunkan profit yang diperoleh perusahaan. Berdasarkan masalah yang terjadi di perusahaan ini, perlu untuk melakukan perencanaan dan pengendalian bahan baku yang akan berguna untuk kelancaran proses produksi. Dalam penelitian ini metode yang digunakan untuk perencanaan dan pengendalian bahan baku adalah Material Requirements Planning (MRP) (Bill of Material (BOM), Master Production Schedule (MPS), Inventory Record (IR) dan MRP explosion). Penjadwalan persediaan bahan baku akan digunakan selama Bulan Mei-Desember 2018. Hasil yang didapatkan adalah perhitungan yang dapat digunakan oleh perusahaan dalam mengatur proses pembelian bahan baku koran, untuk memastikan agar perencanaan dan pengendalian persediaan yang baru dapat berjalan sesuai dengan usulan, maka diperlukan program audit / PT. Media Teropongdor Group Surabaya is one of the companies engaged in newspaper printing. This company conducts the production process every day with the amount of production that depends on the request from the distributor. The main raw materials in producing newspapers are paper and ink. In the process of storage, paper and ink that will be processed into newspapers that are ready to sell are often damaged before use. The damage was due to stockpiles that accumulated too much so that they were stored in the warehouse for a long time. Another problem that occurs in this company is the occurrence of shortage of raw material stocks so that there are delays in the process of newspaper production several times, this problem can reduce the profit obtained by the company. Based on the problems that occur in this company, it is necessary to plan and control raw materials that will be useful for the smooth production process. In this research the methods used for planning and controlling raw materials are Material Requirements Planning (MRP) (Bill of Material (BOM), Master Production Schedule (MPS), Inventory Record (IR) and MRP explosion). The scheduling of raw material inventory will be used during May-December 2018. The results obtained are calculations that can be used by the company in managing the process of purchasing raw materials newspaper. To ensure that new inventory planning and control can proceed according to the proposal, an audit program is required

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