The Role Of Operational Audit In Improving Sales Effectiveness At GAS STATIONS 54,611.20 Gresik
Main Article Content
Abstract
The purpose of this study was to determine the effect of operational audit in increasing sales effectiveness. The research method used is descriptive. The data analysis method used is the analysis of literature studies and field studies. The results of research on the role of operational audit in increasing sales effectiveness are effective. This is known from the data for May, June, September, October, November, December 2018 on special fuel sales showing a value of more than 7% (>7%) with the "Effective" criteria. Meanwhile, based on data for January, February, March, April, July, and August 2018, sales of special fuels showed a value of less than or equal to 7% (?7%) with the “Infective” criteria. And based on the percentage of the pie chart of bio diesel sales, it is known that the operational audit with certified status is more effective, namely 51% compared to operational audit with not certified status, which is 48% at SPBU 54,611.20 Gresik.
Downloads
Article Details
Arens, A., A, R. J., Elder, M. S., & Beasley. (2011). Audit dan Jasa Assurance: Pendekatan Terpadu (Penerjemah Herman Wibowo). Salemba Empat.
Bela, N. E., & Sambharakresna, Y. (2017). Peranan Audit Operasional Terhadap Kegiatan Penjualan. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 1(1), 73–82. https://doi.org/10.51289/peta.v1i1.208
Fattah, A., Syairozi, M. I., & Rohimah, L. (2021). “YOUTH CREATIVE ENTERPRENEUR EMPOWERMENT (YOUTIVEE)”: Solutions for Youth to Contribute to the Economy and Reduce Unemployment. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(3).
Fisip, H. (2020, June). PROSIDING SLAMET RIYADI CONFERENCE ON PUBLIC ADMINISTRATION (SRIPA). In PROSIDING: SLAMET RIYADI CONFERENCE ON PUBLIC ADMINISTRATION (SRIPA) (Vol. 2, No. 1).
Halim, A. (2008). Akuntansi Keuangan Daerah (Ketiga). Salemba Empat.
I.Pangkey., S. P. (2010). Analisis Efektivitas dan Efisiensi Anggaran Belanja Pada Dinas Kebudayaan dan Pariwisata Provinsi Sulawesi Utara. Jurnal EMBA, 3(Desember), 33–43.
Luh Putu Virra Indah Perdanawati, & Amrita, N. D. A. (2018). Audit Operasional Terhadap Fungsi Penjualan Barang Dagang Untuk Mengukur Efisiensi Dan Efektivitas Pada Koperasi Unit Desa Mambal Di Kabupaten Badung. Jurnal Riset Akuntansi, 08, 70.
Mardiasmo. (2016). Efisiensi dan Efektivitas. Andy
Mulyadi. (2014). Akuntansi Biaya (5th ed.). Universitas Gajah Mada.
Pertamina. (2004). Buku Standar Operasional SPBU PERTAMINA Kualitas & Kuantitas (Kesatu).
Sugiyono. (2019). Metode Penelitian Kuantitatif ,Kualitatif dan R&D. Alfabeta.
Suhardani, L., Suarthanai, W. R., & Surono, S. E. (2017). Peran Audit Operasional dalam Menunjang Efektivitas Penjualan pada PT. JPS. Jurnal Online Mahasiswa (JOM) Bidang Akuntansi, 5(5), 1–12.
Suwardjono. (2010). Teori Akuntansi: Pengungkapan dan Sarana Interpretatif (Ketiga). BPFE.

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.