PENERAPAN AUDIT OPERASIONAL DALAM MENUNJANG EFISIENSI DAN EFEKTIFITAS PRODUKSI

Abstract

The purpose of this research is to find out and to comprehend the implementation of operational audit can
support the efficiency and the effectiveness of production function on PT Candi Jaya Amerta. This research has
been carried out by using qualitative descriptive method which is supported by collecting the necessary data,
i.e.: documentation and direct interview to the related parties. The comparison between the target and the
realization of the production in fulfilling the determined target in producing the order has been obtained from
the result of the analysis. Based on the result of the analysis of the target and the realization which has been
done in 2013-2014 periods, it has been found that the company is unable to meet the determined target in
producing the order. The different between the production target and the realization of production is the order
which has not been realized yet. The order which has not been realized yet is caused by some factors, i.e.: raw
materials, human resources, and maintenance. It can be concluded from the result of this research that the cause
of inefficiency and ineffectiveness on production process, i.e.: delays in raw materials, human resources which
cannot match with the pace of production machines, and can be found by using operational audit, incorrect
product manufacturing, and maintenance which experiences trouble, so improvement should be carried out and
it has made the delays in production process.
Keywords: Operational Audit, Effectiveness, Efficiency