AUDIT OPERASIONAL UNTUK MENILAI EFEKTIVITAS PENJUALAN PADA PT. ALAM JAYA LANGGENG SENTOSA

Abstract

The purpose of this research to comprehend the implementation of the operational audit on sales function which has been implemented by corporate, and to analyze the sales effectiveness level which has been done, and to comprehend the role of operational audit on sales in order to improve the sales effectiveness. The research method of this research is done by using descriptive analysis which has been carried by conducting survey and collecting the data from the determined respondent. The data collection techniques which have been done by the researcher i.e.: filling-in questionnaire, interview, observation and documentation to the observed object. Based on the result of the research some problems have been found i.e.: there is no operational audit in the organizational structure of corporate but its function in the company is still exist and it has been performed by the Internal Control Unit, and there is no written decree regarding to the difference (less) percentage of the achievement of sales targets. Based on the result of the research, it can be concluded that the implementation of operational audit to the sales function has the role in increasing the effectiveness and it can be seen from the result of the survey which has been conducted by issuing questionnaires.
Keywords: Operational Audit, Sales, Effectiveness.