### AUDIT OPERASIONAL TERHADAP FUNGSI PENJUALAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI PERUSAHAAN (Studi kasus pada PT. Insan Bonafide Banjarmasin)

#### Abstract

This research represent case study at PT. Insan Bonafide Banjarmasin by the title ?The Operational Audit toward Function of Selling to Assess effectiveness and efficiency The Company?.

The objective of this research is to know effectiveness and efficiency at selling function. Whereas the analyzer is used to do operational audit at selling function is varian?s analysis and financial ratio.

Varian?s analysis is used to know effectiveness level of selling function by compare between selling calculation with selling realization, whereas the analysis of financial ratio is used to know efficiency level of selling function by compare spending costs with income that to be obtained.

From the result of effectiveness analysis, able to be known that selling function at PT. Insan Bonafide Banjarmasin not able effective yet because of calculation comparison and realization indicate less dispute that material enough that is Rp. 1.826.219.500 for year 2005 and Rp. 2.807.511.300 for year 2006, and percentage of selling realization year 2005 only 81,74% and year 2006 as 98,45%, whereas on year 2004 there is less dispute that is Rp. 936.549.600 by percentage 99,26%, this dispute smaller than year 2005 and 2006, but selling on year 2004 able to be effective because it selling almost reach 100%. Because if to be seen from effectiveness formulation where output that to be planned must be same with the real output, on the other hand realization must be same with selling calculation.

Whereas from the result of efficiency analysis, able to be known that selling function at PT. Insan Bonafide Banjarmasin have enough efficient. This matter can be seen from comparison of selling cost and selling result, and from analysis calculation of financial ratio have efficient but from return level of investment and company capital not achieve maximize yet.

Base on both of analysis, hence can be conclude that selling function at PT. Insan Bonafide Banjarmasin have efficient but not effective yet.

Base on above conclusion, hence researcher give implication that better to the Company arrange calculation and selling realization precisely and separate duty and responsibility every function in the company. The company also needs to make marketing to increase quality and quantity of customer.

**Keyword :** AUDIT OPERASIONAL

Link Terkait : http://skripsi.umm.ac.id/files/disk1/230/jiptummpp-gdl-s1-2007-astrihanda-11488-A.+PENDA-N.pdf