Muhamad Khohaerudin 151103050319 "Operational Audit Effect on Company
Performance Evaluation at PT. Sumber Alfaria Trijaya Tbk Parung Branch
(Alfamart Inkopad2 / 1M96) ". Under the Guidance of Aws Cahyana S.E., Ak.,
M.M., CA and Rahmat Mulyana Dali S.E., M.Sc Accounting Study Program,
Faculty of Economics and Business, Ibn Khaldun University, Bogor

ABSTRACT

The purpose of this study is to reveal that an operational audit is an
examination ofthe operating activities of a company, including sop audit policies
and operational policies that have been determined by management, to determine
whether these operations have been carried out effectively, efficiently,
economically. The purpose orthe operational audits are to assist management in
reducing waste and inefficiency, so that the implementation of overaji.nnal audits
is expected to support the efficiency and effectiveness of the company. Based on
the above definition, operational audits are very important for management who
have implemented internal controls that are part of a company in an effort to
evaluate the, performance of the company. PT SUMBER ALFARIA TRIJAYA
TBK Parung branch has 12 audit indicators that are carried out in operational
departments that are implemented namely store physical audit, company facility
audit, merchandise audit, merchandise quality audit, promotion audit, store cash
audit, service audie administrative audits inventory Audit, sales audit, profit and
loss audit, and stove.;es audit.
Keywords : Operational Efficienc , Effectiveness.

Muhamad Khohaerudin 151103050319 "Pengaruh Operasional Audit Terhadap
Evaluasi Kinerja Perusahaan di PT. Sumber Alfaria Trijaya Tbk Cabang Parung
(Alfamart Inkopad2/lM96)". Dibawah Bimbingan Agus Cahyana S.E., Ak.,
M.M., CA dan Rahmat Mulyana Dali S.E., M.Si Program Studi Akuntansi
Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor.

ABSTRAK

Tujuan dari penelitian ini adalah untuk mengungkapkan bahwa audit
operasional adalah suatu pemeriksaan terhadap kegiatan operasi suatu
perusahaan, termasuk kebijakan sop audit dan kebijakan operasional yang
telah ditentukan manajemen, untuk mengetahui apakah kegiatan operasi
tersebut sudah di lakukan secara efektif, efisien, ekonomis. Tujuan
dilakukannya audit operasional yaitu untuk membantu manajgmeu dalam
mengurangi pemborosan dan ketidak efisienan, sehingga pelaksanaan audit
operasional diharapkan dapat menunjang efisiensi dan efektivitas perusahaan.
Berdasarkan definisi di atas bahwa audit Operasional Sangac herperan bagi
manajemen Iyang telah menerapkan pengendalian internal yang merupakan
bagian dari suatu perusahaan dalam upaya untuk mengevaluasi kinerja
perusahaan. PT SUMBER A1-FARIA TRIJAYA TBK Cabang Parung memiliki
12 indikator audit yang di lakukan di department operasional yang di
terapkan yaitu auåffisik toko, audit sarana perusahaan, audit barang dagangan,
audit kualitas barang@agangan, audit promosi, audit kas toko, audit pelayanan,
audit administrasi, audit persediaan; audit penjualan, audit laba rugi, dan audit
sales toko.
Kata Kunci : Audit Operasional, Efisiensi, Efektivitas.