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Nur Fitriana
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Audit Operasional Terkait Efektivitas, Efisiensi Dan Ekonomisasi Pada Fungsi Penjualan Dan Pelayanan Konsumen (Studi Kasus di Toko Istana Bayi Jl. Arifin Achmad Pekanbaru Riau) Bening Audina; Nur Fitriana
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This study aims to determine the company’s operational system as well as the level of effectiveness, efficiency and economy of the sales function and customer service at the Istana Bayi store Jl. Arifin Ahcmad Pekanbaru. This research is a qualitative research with descriptive design. The data collection methods used are observation, interviews, questionnaire/checklist by giving a set of statements then filled in and crossed out on the statements in accordance with the conditions applied in the company. The results showed that the operational audit in the company was still not optimal because if examined from the results of observations and interviews that have been conducted that the lack of careful planning, human resource management owned by the company is less than optimal and relatively limited. While the level of operational audit related to effectiveness in the sales function owned by the company during the researh period was classified as less effective, but the level of efficiency during the research periode was classified as efficient and very efficient. While the operational audit releted to economization in the sales funcition during the research period was classified as uneconomical. There are no significant changes regarding the level of effectiviness, efficiency and economization that the company has during the research period 2021-2024.
Co-Authors Afdal Rio Andika Agus Fakhrina Agustiawan, Agustiawan Ahmad Rosyid Alifa Manda Putra Amelia Sekar Ayu Pramesti Ananda Setiawan Aprilia Elsa Nadilla Armina khoiriyah nasution Asrul Saleh Gea Audina Yulianty Simamora Audina, Bening Ayu Permata Sari Azarie Nabila Azitiya Bening Audina Butar Butar, Mikha Elsa Cahayu Prildana Harefa Cindy Fasabillah Putri Dara Kesumadewi Dea Elsani Defri Yoza Della Apriliana Delsa Yolanda Putri Deshy Shilvanaa Desti Dhani, Dhea Rahma Engla Anggraini Enjelina Simbolon Erna Murniati Ersa Lestari Fahira, Putri Alya Fanny Agustina Siahaan Faruq Al-Qowim Firda Tri Bidandari Fitriana Indah Lestari Hafizahtul Zakiah Hermia Gustina Husna, Hafidatul Ichsandra, Aulia Indah Afriliani Indah Putri Indah Sukma Ningsih Rangkuti Kenya Adeliani Khairul Basri Kornella kitty sitanggang Latif Latif Mairoza Maryana Enzelika Sitorus Meesy Anugrah Putri Meli Febriyanti Mita Azira Muhammad Farras Fadhil Muhammad Fazil Chandra Muhammad Sidiq Nadyya Ghaisani Naina Azzahra Herman Nashwa Putri Nabila Nayla Riska Vania Nola Rahma Diny Nur Afriyanti Nurul Adiilah Nurvadila Puspita, Della Arum Putri Purnama Dewi Queen Shakira Azzahra Ria Crisna Sianturi Rini Armaya Riri Febriani Riva Lina Nurhusin Rizki Aryanto Rizki Cahyono Roza Fitrialis Sahfitri, Imelda Sianturi, Yolansari Siti Annisa Nazwa Siti Nur Suciwati Siti Nurjanah Suci Aulia Ramadhani Tengku Resti Erika Yusman Tika Rahmadani Via Mustika Irawan Viola, Ela Wahyu Adi Pranata Windi Nuramadhani Yoga Tri Ananda Yossi Oktorini Yusufi Febran Aldiansyah Zahwa Juwita Zona Oktavia