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

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.

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Published
2019-09-01
Issue
Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

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