Penerapan Audit Operasional Untuk Menilai Efisiensi, Efektivitas, Dan Ekonomisasi Bagian Produksi (Studi Pada Pg. Meritjan (Persero) Kediri)

Aditya Sanzana Tebety


All companies are required to compete. Increasingly tight competition requires companies to prevent the waste of resources that are used specifically in the production process. It brings the idea of ​​efficiency, effectiveness, and economization on production parts. An inspection process is necessary in assessing the performance of the company to prevent the waste that often occurs. Operational audit is an audit that emphasizes the systematic and objective assessment and goal-oriented to obtain assurance about the effectiveness, efficiency, and economics of the operations of the company revenue. The study was conducted at PG. Meritjan Kediri which is one of the sugar factory in Kediri. Issues raised were about the application of the operational audit on the production of PG. Meritjan and whether the application of operational audits at the production was referring to the improvement on efficiency, effectiveness and economization. The method used in this research is descriptive method with case study research. The focus of the research is the organizational structure of the company, production activities, criteria of efficiency, effectiveness, and economization. The results explain that the management audit of PG. Meritjan conducted by internal auditors, independent auditors and government auditors. Based on the analysis of data in 2010-2012, showed that the efficient use of raw materials and labor to occur in 2011. Efficient use of highest engine capacity in 2010. Highest effectiveness in 2011 and reached its highest economization in 2011. For the foreseeable future, PG. Meritjan should be more selective to make the selection of high quality of raw materials of sugarcane so the cane to be produced later can produce quality sugar.




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