AUDIT OPERASIONAL PADA CHANGE OF MANPOWER WORKING SCHEDULE & IMPLEMENTATION OF MINOR CHECK DALAM MENUNJANG EFISIENSI DAN EFEKTIFITAS DVISI LINE MAINTENANCE PT GMF AEROASIA DI SURABAYA

  • Annisa Nabilah Jurusan Akuntansi / Universitas Surabaya

Abstract

ABSTRAK: Penelitian ini dilakukan pada Divisi Line Maintenance PT GMF AeroAsia di Surabaya. Penulis menggunakan audit operasional untuk mengevaluasi mengenai efisiensi dan efektivitas pada Manpower Working Schedule dan Minor Check pada divisi ini. Metode pengumpulan data yang digunakan pada penelitian ini adalah wawancara, observasi dan analisis dokumen. Dari penelitian ini diketahui bahwa Divisi Line Maintenance PT GMF AeroAsia di Surabaya masih kurang efisien dan efektif. Hal ini disebabkan karena masih ada area pengendalian internal yang masih lemah sehingga menciptakan celah kesalahan dan kecurangan. Penulis merekomendasikan pada perusahaan khususnya Divisi Line Maintenance agar memperketat pengendalian internalnya. Selain itu, penulis juga merekomendasikan beberapa hal agar divisi ini bisa lebih efisien dan efektif.


Kata Kunci: Audit Operasional, Working Schedule, Minor Check, Aircraft Maintenance Repair & Overhaul.


ABSTRACT: This research was conducted on Line Maintenance Division of PT GMF AeroAsia in Surabaya. The author uses operational audits to evaluate the efficiency and effectiveness of the Manpower Working Schedule and Implementation of Minor Check in this division. Data collection methods used in this study are interviews, observation and document analysis. From this research note that Line Maintenance Division PT GMF AeroAsia in Surabaya still less efficient and effective. This is because there is still an internal control area that is still weak so as to create a fault and cheating slit. The authors recommend to companies in particular Line Maintenance Division to tighten its internal control. In addition, the authors also recommend a few things so that this division can be more efficient and effective.


Keywords: Operational Audit, Working Schedule, Minor Check, Aircraft Maintenance Repair & Overhaul.

Downloads

Download data is not yet available.

References

Arens, et al. 2017. Auditing and Assurance Services. Sixteenth Edition. Harlow: Pearson Education Limited.

Badan Pusat Statistik. 2017. Jumlah Penumpang yang Berangkat pada Penerbangan Domestik di Bandara Utama Indonesia, 2016-2018. https://www.bps.go.id/linkTableDinamis/view/id/812Gramling, et al. 2010. Auditing. 7th Edition. South-Western: Cengage Learning

Gray, et al. 2015. the audit process: PRINCIPLES, PRACTICE AND CASES. SIXTH EDITION. Hampshire: Cengage Learning EMEA.

Hayes, et al. 2014. PRINCIPLES OF AUDITING: An Introduction to Internal Standarts on Auditing. Third Edition. Harlow: Pearson Education Limited.

Hery. 2013. 240 Konsep Penting Akuntansi & Auditing yang perlu Anda Ketahui. Yogyakarta: Gava Media

Keputusan Menteri Tenaga Kerja dan Transmigrasi Republik Indonesia KEP.233/MEN/2003 Tentang Jenis dan Sifat Pekerjaan yang Dijalankan Secara Terus Menerus. Jakarta: Menteri Tenaga Kerja dan Transmigrasi Republik Indonesia.

Kreitner, Robert dan Kinicki. 2008. Organizational Behavior. Eighth Edition. Boston: McGraw-Hill.

Pinedo, Michael. 2002. SCHEDULING: THEORY, ALGORITHMS, AND SYSTEMS. Second Edition. New Jersey: Prentice-Hall, Inc.

Reider, Rob. 2002. OPERATIONAL REVIEW: Maximum Results at Efficient Cost. Third Edition. New Jersey: John Wiley & Sons, Inc.

Agoes, Sukrisno. 2013. Auditing Petunjuk Praktis pemeriksaan Akuntan oleh Akuntan Publik. Edisi 4 Buku 1. Jakarta: Salemba Empat

Tuanakotta, Theodorus M. 2014. Audit Berbasis ISA (International Standarts on Auditing). Jakarta: Salemba Empat
Published
2019-09-01
How to Cite
NABILAH, Annisa. AUDIT OPERASIONAL PADA CHANGE OF MANPOWER WORKING SCHEDULE & IMPLEMENTATION OF MINOR CHECK DALAM MENUNJANG EFISIENSI DAN EFEKTIFITAS DVISI LINE MAINTENANCE PT GMF AEROASIA DI SURABAYA. CALYPTRA, [S.l.], v. 8, n. 1, p. 300-312, sep. 2019. ISSN 2302-8203. Available at: <http://journal.ubaya.ac.id/index.php/jimus/article/view/3660>. Date accessed: 24 nov. 2020.