PENGARUH AUDIT OPERASIONAL PADA EFEKTIVITAS PENJUALAN SSL

Authors

  • Amadea Chrestella Universitas Kristen Maranatha
  • Santy Setiawan Universitas Kristen Maranatha

DOI:

https://doi.org/10.25170/jak.v18i1.4389

Keywords:

Activities, Effectiveness, Operational Audit, Sales

Abstract

The purpose of this research is to assess whether SSL's operational audit has been implemented properly, whether SSL's sales targets have been achieved, and whether SSL's operational audit has played a role in supporting the achievement of sales effectiveness. Sales activities are the primary focus of SSL’s operations, with a key objective of increasing sales volume as it directly impacts the company’s profitability. Profitability is vital for business continuity, necessitating the effective functioning of salles activities. Therefore, the role of operational audit is needed to assess the functioning of sales activities. The research employs a causal and descriptive methodology, with the dependent variable being the achievement of sales effectiveness and the independent variable being the operational audit. Data for this study were obtained through direct observation, interviews, questionnaires, as well as documents and written reports. The findings indicate that the operational audit has been implemented properly, SSL's sales targets have been achieved, and there is an influence of the operational audit on the attainment of sales effectiveness.

References

Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services (16th ed.). Pearson.

Ariyanti, R., Rahayu, S. M., & Husaini, A. (2014). Analisis Break Even Point Sebagai Dasar Pengambilan Keputusan Manajemen Terhadap Perencanaan Volume Penjualan Dan Laba (Studi Kasus pada PT. Cakra Guna Cipta Malang Periode 2011-2013). Jurnal Administrasi Bisnis, 11(1), 1–10.

Bayangkara, I. (2015). Audit Manajemen: Prosedur dan Implementasi (2nd ed.). Salemba Empat.

Ghozali, I. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 (10th ed.). Badan Penerbit Universitas Diponegoro.

Hartono, J. (2014). Metodologi Penelitian Bisnis (6th ed.). Universitas Gajah Mada.

Hatta, M. (2019). Peran Audit Operasional untuk Mengukur Tingkat Keberhasilan Penjualan Semen Secara Keseluruhan Pada PT. Igasar Padang. Pareso Jurnal, 1(1), 77–84.

Hayes, R., Wallage, P., & Gortemaker, H. (2017). Prinsip-Prinsip Pengauditan (International Standards on Auditing) (3rd ed.). Salemba Empat.

Hidayat, T., & Zefanya, E. (2021). Pengaruh Pengendalian Internal terhadap Efektivitas Penjualan. Jurnal Manajemen Bisnis Dan Keuangan, 2(1), 20–29.

Institute of International Auditors. (2016). Standar Internasional Praktik Profesional Audit Internal.

Jusup, A. H. (2014). Auditing (Pengauditan Berbasis ISA). Sekolah Tinggi Ilmu Manajemen YKPN.

Kotler, P., & Keller, K. L. (2016). Marketing Management (15th ed.). Pearson Pretice Hall, Inc.

Kurnianti, R., & Ngumar, S. (2015). Audit Operasional Untuk Menilai Efektivitas Penjualan Pada PT. Alam Jaya Langgeng Sentosa. Jurnal Ilmu Dan Riset Akuntansi, 4(5), 1–14.

Mahsun, M. (2013). Pengukuran Kinerja Sektor Publik (3rd ed.). BPFE.

Mardiasmo. (2017). Perpajakan. Andi.

Mekar, R. (2023). Kompak Berkomplot, Tiga Sekawan Masuk Penjara. Radar Sampit.Com. https://www.radarsampit.com/berita/kompak-berkomplot-tiga-sekawan-masuk-penjara.html

Mulyadi. (2016). Sistem Akuntansi (4th ed.). Salemba Empat.

Murdock, H. (2021). Operational Auditing. In Operational Auditing. https://doi.org/10.1201/9781003096931

Prawiranega, B. (2017). Analisis Peran Audit Operasional Dalam Meningkatkan Efektivitas Pengendalian Intern Penjualan Pada PD. ABC Banjarasari. Jurnal Ilmiah EDUKASI, 5(2), 143–152.

Rachman, P. A. I., & Fitri, H. (2023). The Effect of Operational Audit, Internal Control, Implementation of Marketing Strategy and Sales Accountng Information System on Sales Effectiveness. Research of Accounting and Governance, 1(1), 13–22. https://doi.org/https://doi.org/10.58777/rag.v1i1.11

Regawa, J. G. (2019). Pemeriksaan Operasional Atas Aktivitas Penjualan Pada Hotel Alqueby Untuk Menilai Efektivitas Penjualan. Jurnal Akuntansi Maranatha, 11(2), 332–357.

Rosyafah, S., & Daengs, A. G. (2022). Implementation of Sales Operational Audits Measuring the Effectiveness and Efficiency of the Sales Function in PT. Berlina Tbk Pandaan. International Journal of Entrepreneurship and Business Development, 5(1), 200–208.

Sari, D. M. (2020). Analisis Peran Audit Operasional Dalam Menunjang Efektivitas Penjualan Pada PT. Astra International Tbk Daihatsu Tegal. Polietnik Harapan Bersama.

Siregar, N., Rahman, A., & Aryathama, H. G. (2022). Audit Operasional Dalam Meningkatkan Efektivitas Penjualan Pada PT. Fastrata Buana. Jurnal Ekonomis Bisnis, 21(2), 150–157.

Spence Michael. (1973). Spence1973. The Quarterly Journal of Economics, 87(3), 355–374. http://www.jstor.org/stable/1882010

Suhardani, L., Suarthanai, W. R., & Surono, S. E. (2017). Peranan Audit Operasional Dalam Menunjang Efektivitas Penjualan Pada PT JPS. Jurnal Online Mahasiswa (JOM), 5(1), 1–12.

Sulliyanto. (2018). Metode Penelitian Bisnis (Aditya Cristian (ed.); 1st ed.). Andi.

Suwardjono. (2014). Teori Akuntansi (3rd ed.). BPFE.

Tunggal, A. W. (2016). Teknik-Teknik Audit Internal. Harvaindo.

Wahyuningsih, N., Halim, A., & Wulandari, R. (2016). Peranan Audit Operasional Dalam Menunjang Efektivitas Penjualan (Studi Empiris pada Perusahaan Daerah Air Minum Kabupaten Malang). Jurnal Riset Mahasiswa Akuntansi, 4(1), 1–10.

Wati, S. (2018). Audit Operasional Terhadap Kinerja Penjualan PT Ridho Panelindo Jaya Periode Tahun 2015-2016. Kwik Kian Gie.

Yullanda, E. P. R. (2014). Penerapan Audit Operasional untuk Mengevaluasi Efektivitas Pengendalian Internal terhadap Aktivitas Penjualan pada PT Varia Usaha Beton. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 3(2), 1–19.

Chrestela Setiawan

Downloads

Published

2024-05-16

How to Cite

Chrestella, A., & Setiawan, S. (2024). PENGARUH AUDIT OPERASIONAL PADA EFEKTIVITAS PENJUALAN SSL. Jurnal Akuntansi, 18(1), 95–117. https://doi.org/10.25170/jak.v18i1.4389
Abstract views: 150 | PDF downloads: 173