FARADILA, VIKI (2018) AUDIT OPERASIONAL DAN WATER AUDIT ATAS FUNGSI DISTRIBUSI (STUDI KASUS: PDAM TIRTA BHAGASASI BEKASI CABANG TAMBUN) PERIODE 2017. Skripsi thesis, STIE INDONESIA JAKARTA.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui proses distribusi yang telah dilakukan oleh PDAM Tirta Bhagasasi Bekasi Cabang Tambun dan menguji apakah fungsi distribusi sudah berjalan secara efektif dan sesuai dengan prosedur yang berlaku. Penelitian ini juga bertujuan untuk mengetahui apakah PDAM sudah menerapkan water audit dan untuk mengetahui tingkat kehilangan air PDAM menurut water audit. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kualitatif, yang disusun dengan metode analisis data berupa pemeriksaan pendahuluan, review dan pengujian atas sistem pengendalian manajemen, audit terinci, dan pelaporan audit yang menghasilkan rekomendasi kepada perusahaan. Unit analisis penelitian ini adalah Bagian Distribusi PDAM Tirta Bhagasasi Bekasi Cabang Tambun. Data yang digunakan dalam penelitian ini adalah data primer dan sekunder. Teknik pengumpulan data menggunakan metode riset perpustakaan, observasi, wawancara, kuesioner dan dokumentasi. Hasil penelitian membuktikan bahwa perusahaan telah memiliki struktur organisasi dengan pembagian tugas yang jelas, serta kebijakan-kebijakan perusahaan mengenai proses distribusi sehingga pelaksanaan distribusi pada PDAM Tirta Bhagasasi Bekasi Cabang Tambun, belum efektif dan efisien sepenuhnya, dikarenakan masih ditemukan beberapa penyimpangan yang dapat mengakibatkan kerugian pada perusahaan. Selain itu, tingkat kehilangan air PDAM menurut water audit melebihi 10% yaitu sebesar 25,6% dimana menurut American Water Work Association (AWWA) harus ditindaklanjuti untuk mengurangi tingkat kehilangan air tersebut. Kata kunci : Audit Operasional, Water Audit, Distribusi ABSTRACT This study aims to determine the distribution process established by PDAM Tirta Bhagasasi Bekasi Cabang Tambun and test whether the distribution function has been running effectively and in accordance with applicable procedures. This study also aims to determine whether the PDAM has implemented water audit and to determine the level of water loss PDAM according to water audit. This research uses descriptive research type qualitative approach, which is compiled by data analysis method in the form of preliminary examination, review and testing on management control system, detailed audit, and audit report which yield recommendation to company. The unit of analysis of this research is the Distribution Division of PDAM Tirta Bhagasasi Bekasi Cabang Tambun. The data used in this research are primary and secondary data. Data collection techniques used library research methods, observation, interviews, questionnaires and documentation. The results of the study prove that the company has an organizational structure with a clear division of tasks, as well as company policies regarding the distribution process so that the distribution of PDAM Tirta Bhagasasi Bekasi in Unit Tambun, has not been fully effective and efficient, because there are still some irregularities that can result in company. In addition, the level of PDAM water loss according to water audit exceeds 10%, which is 25.6%, which according to the American Water Work Association (AWWA) must be followed up to reduce the level of water loss. Keywords : Operational Audit, Water Audit, Distribution
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 08 Jul 2022 08:59 | ||||||||
| Last Modified: | 08 Jul 2022 08:59 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7677 |
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