PERANAN AUDIT OPERASIONAL TERHADAP KEGIATAN PENJUALAN

Authors

  • Nofena Eka Bela
  • Yudhanta Sambharakresna

DOI:

https://doi.org/10.51289/peta.v1i1.208

Abstract

Abstrak. Peranan Audit Operasional terhadap Kegiatan Penjualan. Tujuan penelitian ini adalah untuk mengetahui seberapa besar peranan audit operasional terhadap kegiatan penjualan. Penelitian ini adalah deskriptif kualitatif dan metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi. Tahapan dalam audit operasional meliputi tahapan pendahuluan yaitu melakukan survei atau pengamatan terhadap objek yang akan diaudit, kemudian tahap audit mendalam yang dilaksanakan dengan terjun langsung untuk mengetahui permasalahan yang timbul, kemudian diberikan rekomendasi perbaikan, dan tahap pelaporan sebagai tahapan terakhir. Audit operasional memiliki peranan terhadap kegiatan penjualan, setelah dilakukan pemeriksaan auditor berhasil mengidentifikasi beberapa temuan mengenai kegiatan penjualan yang masih memerlukan perbaikan. Beberapa kelemahan seperti penjualan yang kurang maksimal, kurangnya kejujuran dari masing-masing karyawan, dan beberapa permasalahan lain yang berhasil diidentifikasi oleh pihak auditor kemudian dilakukan analisa, selanjutnya dibuatkan rekomendasi perbaikan atas kegiatan yang masih bermasalah tersebut agar tidak merugikan perusahaan, dan efektivitas penjualan serta tujuan perusahaan dapat tercapai secara maksimal.

  

Kata kunci: Audit Operasional, Penjualan, Efektivitas

  

  

Abstract. The Role of Operational Audit on Sales Activities. The purpose of this study is to determine how big the role of operational audit of sales activities. This research type is descriptive qualitative and data collection method used in this research are Interview and Documentation. Stages in the operational audit include, the preliminary stage of conducting a survey or observation of the object to be audited, then in-depth Audit Stage conducted by jumping directly to find out the problems that arise, then given improvement recommendations, and the reporting stage as the last stage. The operational audit has a role to the sales activity, after the auditor's examination has successfully identified several findings regarding the sales activities that still require improvement. Some weaknesses such as less maximal sales, lack of honesty from each employee, and some other problems identified by the auditor then analyzed, then made recommendations for improvement of the activities that are still problematic so as not to harm the company, and the effectiveness of sales and objectives Company can be reached maximally.

  

Keyword: operational audit, selling, efectivity

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Published

16-06-2017

How to Cite

Bela, N. E. and Sambharakresna, Y. (2017) “PERANAN AUDIT OPERASIONAL TERHADAP KEGIATAN PENJUALAN”, Jurnal Penelitian Teori & Terapan Akuntansi (PETA). Blitar, Indonesia, 1(1), pp. 73–82. doi: 10.51289/peta.v1i1.208.

Issue

Vol. 1 No. 1 (2016)

Section

Articles

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