PENERAPAN AUDIT OPERASIONAL DALAM MENILAI EFEKTIVITAS DAN EFISIENSI FUNGSI PEMASARAN

Abstract

In hospitality business, marketing function has important role in achieving company objectives in order
to maximize the profit. Operational audit on marketing function is an instrument to test and to assess the
objectives and marketing policies and to give the right recommendation in order to improve and to guide the
hospitality party in the future. The purposes of this research are (1) to comprehend the implementation of
operational audit of marketing function in order to improve the effectiveness and the efficiency of marketing
function and (2) to analyze some factors which have caused the effectiveness and the efficiency of marketing
function. The descriptive method has been employed as the data analysis technique. The qualitative analysis
approach has been applied by collecting the data which is relevant to operational audit of marketing function at
Hotel Istana Permata Ngagel Surabaya. The result of the research shows that the marketing department of Hotel
Istana Permata Ngagel Surabaya has encountered some problems i.e.: the budget of marketing cost which has
been determined by the company in 2013-2015 cannot be maximized due to the marketing cost which cannot be
realized so it is not effective yet, the marketing cost increases every year. In 2013, the marketing cost target was
Rp8,450,000. In 2014, the marketing cost target rose up to Rp10,550,000. In 2015, the marketing cost target
rose up to 12,800,000. Therefore, it is not efficient and started from 2013 to 2015 periods the sale target was not
achieved so it has made the decline of corporate profit.
Keywords: Operational Audit, Marketing, Effectiveness, Efficiency