Audit Manajemen Atas Fungsi Persediaan Pada PT. Kukar Mandiri Shipyard

Abstract

Management Audit of Inventory Function at PT. Kukar Mandiri Sipyard, under the guidance of Ms. Titin Ruliana as Supervisor I and Mr. Sukirman as Advisor II. This study aims to determine the effectiveness of the management audit implementation of the inventory function at PT. Kukar Mandiri Shipyard. The basic theory used is auditing, definition of auditing, auditing objectives, types of audits, types of audit evidence, management audits, understanding of management audits, management audit objectives, scope of management audits and management audit objectives, basic principles of management audits, differences in management audits and inventory audit, types of management audit, stages of management audit, definition of inventory, inventory function, inventory types, inventory function objectives, inventory function benefits, effectiveness. This research is a comparative qualitative research by comparing the conditions that occur related to the company's inventory using a questionnaire analysis tool. The results of the research analysis show that the implementation of management audits of the inventory function at PT. Kukar Mandiri Shipyard has been running ineffectively, so it requires improvements to the organizational structure, authorization systems and procedures, as well as sound practices in inventory management to increase company effectiveness.