AUDIT OPERASIONAL TERKAIT HAZARD AND DISASTER EVENT RISKPADA SIKLUS PRODUKSI INDUSTRI KELAPA SAWIT “X” DI SURABAYA

  • Karina Dewi Indianti Jurusan Akuntansi / Fakultas Bisnis dan Ekonomika
  • Adhicipta Raharja Wirawan Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: Operational Audit, Occupational Health and Safety Management System, Hazard and Disaster Event Risk, Production Cycle

Abstract

PT.X engaged in the palm oil industry in Surabaya City, employs over 1000 employees and has a high risk of danger in its production process. Therefore, research about operational audits related to hazard and disaster event risk is necessary to evaluate the Occupational Health and Safety Management System applied by PT.X. The audit process to be performed on PT.X is related to the occupational health and safety management system applied by the company in the production cycle. The method that will be used to perform the data settlement is by conducting interviews, observation, and document analysis.

PT.X has implemented a Occupational Health and Safety Management System in its company but for 8 years the system has been applied, the company has never reached the goal of implementation of Occupational Health and Safety Management System that is achieved "zero accident" in each year, which means hazards and disaster events risk on uncommon operational activities of the company still exist. Therefore, an operational audit of hazard and disaster event risk related to PT.X is required to improve the occupational health and safety management system of the company.

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Published
2018-03-01