AUDIT OPERASIONAL UNTUK MENGUKUR KINERJA MANAJEMEN PADA PERUSAHAAN DAERAH AIR MINUM KABUPATEN PAMEKASAN

Wahyuningtyas, Tri Retno (2008) AUDIT OPERASIONAL UNTUK MENGUKUR KINERJA MANAJEMEN PADA PERUSAHAAN DAERAH AIR MINUM KABUPATEN PAMEKASAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research represent case study at Perusahaan Daerah Air Minum Kabupaten Pamekasan with title "Operational Audit To Measure Performance Management At Company Of Area Drinking Water Sub-Province of Pamekasan". Target of this research is to assess effectiveness and efficiency execution of program at Part Of Customer Company Of Area Drinking Water Sub-Province of Pamekasan. Data analysis used the steps of operational audit, that is preliminary survey, review and testing of management control system, detailed examination, and also follow-up and reporting. Appliance analysis data used effectiveness execution of program / activity with analysis between the program / activity plan and realization which told is effective if the program / activity are executed and also efficiency execution of program / activity with analysis realization and budget execution of the program / activity which told is efficient if the result of percentage of < 100%. The result of effectiveness analysis execution of program as a whole can be told is effective, because the program / activity have been realized. While, efficiency analysis execution of program / activity, there is three program / activity told inefficient with percentage of > 100%, because realization of expense are exceed than budget and existence of addition the distribution network expense and production and also addition / replacement of pump. Pursuant to conclusion above, writer can recommend that PDAM Sub-Province of Pamekasan doing inspection and replacement of pipe network produce and distribution routinely to prevent water stuck and leakage, assumption the budget as according to previous period budget realization, and also exploiting the water source with quality of water which good to more enough requirement of consumption irrigate the customers of PDAM Sub-Province of Pamekasan.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 09 Jun 2012 05:09
Last Modified: 09 Jun 2012 05:09
URI: http://eprints.umm.ac.id/id/eprint/6984

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