OPERASIONAL AUDIT UNTUK MENILAI EFEKTIFITAS DAN EFISIENSI FUNGSI LOGISTIK (PENGADAAN PERSEDIAAN) PADA PT. WAHANA PANCARAN DAYA SURYA

Agus Firdaus Lanamana

Abstract


This research is a case study to business concern at PT. Wahana Pancaran Daya Surya what moving in the field of technics appliances supplier with the title ?Operasional Audit untuk Menilai Efektifitas dan Efisiensi Fungsi Logistik (Pengadaan Persediaan) pada PT. Wahana Pancaran Daya Surya?.
This purpose of research is to know level of efficiency and affectivity at logistics function (levying of supply) at PT. Wahana Pancaran Daya Surya.
Analyzer which applied for studying operational audit at logistics function (levying of supply) for assessing management performance done with stages; steps as follows:
B. Antecedent survey
C. Identify evidence and problem, what causing efficiency and affectivity at logistics function ( levying of supply) not yet been reached that is:
a. Analysis deviation of purchasing
b. Analysis ROP
c. Management performance evaluation
D. Arise analysis and finding
E. Give recommendation to problem of happened causing efficiency and affectivity is not reached
Based on reporting result to activity of levying of commercial stock in company of PT. Wahana Panacaran Daya Surya which obtained during phase making an audit of inferential as follows that activity of levying of commercial stock which done during year 2006 have experienced extravagance of expense of purchasing ( commercial stock) Rp 4.320.000 ( effect). This extravagance happened because correct inventory control method inexistence (cause) so that purpose of company so that source of the is exploited efficiently and effective is not reached (criterion).

Keyword : Operational Audit, Efficiently and Effective, Analysis Deviation Of Purchasing, Analysis ROP, Management Performance Evaluation

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/239/jiptummpp-gdl-s1-2008-agusfirdau-11932-pendahul-n.pdf


Keywords


Operational Audit; Efficiently and Effective; Analysis Deviation Of Purchasing; Analysis ROP; Management Performance Evaluation