RUANG REFERENSI

Audit Operasional terhadap Fungsi Pengelolaan Persediaan Spare Parts pada PT Megahputra Sejahtera Makassar

Siti Khaerunnisa

Abstrak :

Siti Khaerunnisa. 2016. Operational Audit of Spare Parts Inventory Management Function in PT Megahputra Sejahtera Makassar. (Advisor Hasiah and Samsul Bahri).
PT. Megahputra Sejahtera Makassar is a Suzuki official main dealer in South dan West Sulawesi. Less of effective and efficient activities will affect the company’s operations. Operational audit is one of the test tools to assess the effectiveness and efficiency of inventory management function. The research methods used field research by doing observation, interviews, and questionnaires, and library research which is study about variety of literature that related with research problems.
Based on the results of operational audit of spare parts inventory management function obtained some findings, there are the spare parts received are not directly allocated to a storage rack, warehouse security and control inadequate, spare parts supervisor inaccuracy in doing order, the amount of the difference in stock opname taking over the standard amount, and the obscurity in handling of non moving spare parts.