PENERAPAN AUDIT OPERASIONAL DALAM RANGKA EFEKTIVITAS, EFISIENSI DAN EKONOMIS PENGELOLAAN SEDIAAN CV. LIPI GADING DI BALI

Abstract - Tourism is one of the fastest growing economic sectors, marked by international tourist arrivals and incomes. The development of tourism makes the art of handicrafts also growing because many tourist arrivals from different countries. This study aims to improve understanding about implementation of operational audit in order to effectiveness, efficiency and economics inventory management CV. Lipi Gading in Bali. This research uses qualitative descriptive research paradigm with data collected using interview method, observation and document analysis. The result in this study shows there are some problems encountered such as bad consignment systems, absence of stock card on finished goods, poor storage of intermediate goods, forecasting errors in purchasing imported stocks, delays in delivering goods and the occurrence of natural disasters. The existence of operational audit aims to assess the performance of the company in inventory management activities in order to effectiveness, efficiency and economics, so that companies can make improvement to improve performance and strategic decision making

PENERAPAN AUDIT OPERASIONAL DALAM RANGKA EFEKTIVITAS, EFISIENSI DAN EKONOMIS PENGELOLAAN SEDIAAN CV. LIPI GADING DI BALI

Abstract - Tourism is one of the fastest growing economic sectors, marked by international tourist arrivals and incomes. The development of tourism makes the art of handicrafts also growing because many tourist arrivals from different countries. This study aims to improve understanding about implementation of operational audit in order to effectiveness, efficiency and economics inventory management CV. Lipi Gading in Bali. This research uses qualitative descriptive research paradigm with data collected using interview method, observation and document analysis. The result in this study shows there are some problems encountered such as bad consignment systems, absence of stock card on finished goods, poor storage of intermediate goods, forecasting errors in purchasing imported stocks, delays in delivering goods and the occurrence of natural disasters. The existence of operational audit aims to assess the performance of the company in inventory management activities in order to effectiveness, efficiency and economics, so that companies can make improvement to improve performance and strategic decision making

PENERAPAN AUDIT OPERASIONAL DALAM RANGKA EFEKTIVITAS, EFISIENSI DAN EKONOMIS PENGELOLAAN SEDIAAN CV. LIPI GADING DI BALI

Abstract - Tourism is one of the fastest growing economic sectors, marked by international tourist arrivals and incomes. The development of tourism makes the art of handicrafts also growing because many tourist arrivals from different countries. This study aims to improve understanding about implementation of operational audit in order to effectiveness, efficiency and economics inventory management CV. Lipi Gading in Bali. This research uses qualitative descriptive research paradigm with data collected using interview method, observation and document analysis. The result in this study shows there are some problems encountered such as bad consignment systems, absence of stock card on finished goods, poor storage of intermediate goods, forecasting errors in purchasing imported stocks, delays in delivering goods and the occurrence of natural disasters. The existence of operational audit aims to assess the performance of the company in inventory management activities in order to effectiveness, efficiency and economics, so that companies can make improvement to improve performance and strategic decision making

Penerapan Audit Operasional dalam Rangka Efektifitas, Efisiensi dan Ekonomis Pengelolaan Sediaan CV. Lipi Gading di Bali

Pariwisata merupakan salah satu sektor ekonomi yang pertumbuhannya pesat, ditandai dengan kedatangan dan pendapatan turis internasional. Perkembangan pariwisata membuat bidang seni kerajinan tangan juga ikut berkembang lantaran banyak kedatangan wisatawan dari berbagai negara. Penelitian ini bertujuan untuk meningkatkan pemahaman mengenai penerapan audit operasional dalam rangka efektivitas, efisiensi dan ekonomis pengelolaan sediaan CV. Lipi Gading di Bali. Penelitian ini menggunakan paradigma penelitian deskriptif kualitatif dengan data yang dikumpulkan menggunakan metode wawancara, observasi dan analisa dokumen. Hasil penelitian menunjukkan adanya beberapa masalah yang dihadapi antara lain sistem konsinyasi yang buruk, tidak adanya kartu stok pada barang jadi, penyimpanan bahan setengah jadi yang buruk, kesalahan peramalan dalam pembelian sediaan yang diimpor, keterlambatan pengiriman barang dan terjadinya bencana alam. Adanya audit operasional bertujuan menilai kinerja perusahaan pada aktivitas pengelolaan sediaan dalam rangka efektivitas, efisiensi dan ekonomis, sehingga perusahaan dapat melakukan perbaikan untuk meningkatkan kinerja dan pengambilan keputusan strategis