AUDIT OPERASIONAL PADA FUNGSI PRODUKSI (STUDI KASUS : PT. Ispat Panca Putera)

Abstract

Steel industry is a strategic industry that exists in Indonesia, the
development of this industry is growing rapidly along with the
development of domestic infrastructure, the steel industry is also classified
into the manufacturing industry where raw materials will be processed
into finished products to be sold to customers. The most important part in
the manufacturing industry is the operational part, especially in the
production function. This research was conducted at PT Ispat Panca
Putera which aims to know the implementation of operational audit on
production function, management of applied management in the company,
and measure the level of effectiveness, efficiency, economization of
production function. The research approach uses a qualitative approach
that intends to understand the phenomenon of what is experienced by the
subject of research, with data collection methods used are passive
participation observation, documentation, and interviews. In the audit of
this production function that measures the efficiency, effectiveness, and
economics of the company, in 2017 the average percentage decrease
occurred in the third quarter so that in the fourth quarter the company is
required to increase. The conclusion of this research is the level of efiensi,
effectiveness, and economization in the production section is very good,
and control of company management also very good, existence of master
plan of production which become reference in determining target which
will be reached every month so that it can progressively increase
efficiency level, effectiveness, and economization on the part of
production.

 

DOI : 10.5281/zenodo.3475674