AUDIT MANUFAKTUR PADA MIE XYZ

Pemeriksaan Akuntansi 2

LAPORAN AUDIT MANUFAKTUR PADA MIE XYZ

DISUSUN OLEH :

  

NURUL FITRI AWALIA (25212536) 

NUZULIA RAHMA FIRANI (25212559)

 

3EB09

                   FAKULTAS EKONOMI

              UNIVERSITAS GUNADARMA

2015

Kepada

Yth, Pemilik Mie XYZ

Di Depok

          Kami telah melakukan audit atas Operasi dan Produksi pada Mie XYZ.  Audit kami tidak dimaksudkan untuk memberikan pendapat atas kewajaran laporan keuangan perusahaan dan oleh karenanya kami tidak memberikan pendapat atas laporan keuangan tersebut. Audit kami hanya mencakup bidang kegiatan Operasi dan Produksi yang terjadi dalam perusahaan. Audit tersebut dimaksudkan untuk menilai tepat jumlah, tepat mutu, tepat hasil produksi, dan biaya yang rendah. Audit atas Operasi dan Produksi yang dilakukan diharapkan dapat memberikan saran perbaikan atas kekurangan kegiatan operasi dan produksi perusahaan agar dimasa yang akan datang dapat dicapai perbaikan atas kekurangan tersebut dan perusahaan dapat beroperasi dengan lebih ekonomis, efisien dan efektif dalam mencapai tujuannya.

          Hasil audit kami sajikan dalam bentuk laporan audit yang meliputi:

Bab I               : Informasi Latar Belakang

Bab II              : Kesimpulan Audit yang Didukung dengan Temuan Audit

Bab III             : Rekomendasi

Bab IV             : Ruang Lingkup Audit

          Dalam melakukan audit kami telah memperoleh banyak bantuan,dukungan, dan kerjasama dari berbagai yang berhubungan dengan pelaksanaan audit ini. Untuk itu kami mengucapkan terima kasih atas kerjasama yang telah terjalin dengan baik ini.

Bab I

INFORMASI LATAR BELAKANG

Mie XYZ yang berlokasi di Jl. ABC, Depok – Jawa Barat oleh para pendiri yang terdiri atas:

1.      Tn. NM

Mie XYZ bergerak dibidang produksi industri pangan. Tujuan produksi adalah untuk memenuhi kebutuhan pasar dan kebutuhan pesanan khusus. Perusahaan menghasilkan beberapa macam mie. Bahan baku yang digunakan masih bahan baku lokal. Perusahaan memproduksi mie sesuai dengan standar hasil penjualan dengan jam kerja 07.00 – 18.00 per hari (6 hari kerja) .

Tujuan dilakukannya audit adalah :

1. Menilai apakah produk yang dihasilkan telah mencerminkan kebutuhan pelanggan (pasar).
2. Menilai apakah strategi serta rencana produksi dan operasi sudah secara cermat menghubungkan santara kebutuhan untuk memuaskan pelanggan dengan ketersediaan sumber daya serta fasilitas yang dimiliki perusahaan.
3. Menilai apakah strategi, rencana produksi dan operasi telah mempertimbangkan kelemahan-kelemahan internal, ancaman lingkungan eksternal serta peluang yang dimiliki perusahaan.
4. Menilai apakah proses transformasi telah berjalan secara efektif dan efisien.
5. Menilai apakah penempatan fasilias produksi dan operasi telah mendukung berjalannya proses secara ekonomis, efektif, dan efisien.
6. Menilai apakah pemeliharaan dan perbaikan fasilitas produksi dan operasi telah berjalan sesuai dengan jadwal yang telah ditetapkan dalam mendukung dihasilkannya produk yang sesuai dengan kualitas, kuantitas dan waktu yang telah ditetapkan.
7. Menilai apakah setiap bagian yang terlibat dalam proses produksi dan operasi telah melaksanakan aktivitasnya sesuai dengan ketentuan serta aturan yang telah ditetapkan perusahaan.

Bab II

KESIMPULAN AUDIT

                   

Berdasarkan temuan (bukti) yang kami peroleh selama audit yang kami lakukan, kami dapat menyimpulkan sebagai berikut:

Kondisi:

1. Kebutuhan bahan baku perusahaan sering tidak tepat sehingga penyetokan bahan baku kadang terlambat. Terlambatnya penyetokan bahan baku sehingga proses produksi kadang tidak mencapai target produksi.
2. Jadwal pemeliharaan mesin tidak selalu diperhatikan dengan jadwal penggunaannya, sehingga pada saat beberapa komponen mesin dibutuhkan sering belum siap karena perbaikannya hanya saat diperlukan saja.
3. Pada persedian masih terdapat kelebihan yang berakibat pada pemborosan
4. Belum ada kebijakan tertulis pada full capacity sehingga membutuhkan banyak tempat untuk menyimpan kapsitas yang menganggur.

Kriteria:

1. Jadwal produksi disusun berdasarkan rencana penjualan.
2. Jadwal produksi harus mampu meminimumkan :

a.  Biaya persediaan, dimana persediaan maksimum 5% dari produksi setiap bulan untuk setiap jenis barang.

b.      Biaya penyetelan (setup) mesin,

c.       Upah lembur.

d.      Pengangguran sumber daya.

3. Jadwal produksi harus terintegrasi dengan :

a.       Jadwal penerimaan bahan baku; bahan baku sudah tersedia dan siap dilokasi sebelum proses produksi dimulai.

b.      Pemeliharaan fasilitas produksi; mesin selalu dalam keadaan siap untuk dioperasikan.

c.       Konfirmasi pesanan; Kue yang dipesan di konfirmasi sehari sebelum pengerjaan.

4.      Jadwal produksi harus mampu mengoptimalkan tingkat penggunaan kapasitas produksi.

5.      Jadwal produksi harus selaras dengan jadwal pada fungsi-fungsi yang lain.

6.      Perusahaan harus memiliki pedoman tertulis tentang perubahan jadwal produksi yang diakibatkan oleh adanya tambahan (perubahan) pesanan pelanggan, agar tidak mengganggu rencana produksi yang telah terjadwal.

Penyebab:

1. Terkadang perusahaan tidak dapat meproduksi semua mie.
2. Saat beberapa komponen mesin dibutuhkan dalam proses produksi sering belum siap karena mesih masih diperbaiki
3. Perusahaan tidak (belum) memiliki pedoman tertulis sebagai dasar untuk melakukan perubahan jadwal produksi jika terjadi tambahan (perubahan) permintaan dari pelanggan.
4. Tidak ada mekanisme penyesuaian (cross check) program antara bagian produksi, pembelian bahan baku dan pemeliharaan fasilitas produksi untuk mencegah terjadinya keterlambatan produksi.

Akibat:

1. Laba setiap bulannya kadang mengalami perubahaan.
2. Proses produksi terhambat.
3. Proses produksi tidak memenuhi target produksi sesuai dengan jadwal produksi yang telah ditetapkan.

Bab III

REKOMENDASI

Hasil audit yang dilakukan menemukan beberapa kelemahan yang harus menjadi perhatian manajemen dimasa yang akan datang. Kelemahan ini dapat dikelompokkan menjadi tiga, yaitu:

1. Kelemahan yang terjadi pada perubahan penjadwalan produksi yang tidak memiliki pedoman tertulis sebagai dasar untuk melakukan perubahan jadwal jika ada tambahan (perubahan) pesanan .
2. Kelemahan yang terjadi pada bagian produksi, pembelian bahan baku, dan pemeliharaan fasilitas yang tidak melakukan mekanisme penyesuaian program.
3. Kelemahan yang terjadi pada jadwal pemeliharaan mesin yang tidak selalu tepat dengan jadwal penggunaannya

Atas keseluruhan kelemahan yang terjadi, maka diberikan rekomendasi sebagai koreksi atau langkah perbaikan yang bisa diambil manajemen untuk memperbaiki kelemahan tersebut.

Rekomendasi:

1. Perusahaan harus mempunyai perturan tertulis mengenai perubahan jadwal produksi yang diakibatkan adanya menunggu kebutuhan. Agar tidak menggangu rencana produksi lainnya yang telah dijadwalkan.
2. Perusahaan harus membuat jadwal produksi yang disusun berdasarkan rencana penjualan.
3. Perusahaan harus membuat mekanisme penyesuaian (cross check)program antara bagian produksi, pembelian bahan baku dan pemeliharaan fasilitas produksi untuk mencegah terjadinya keterlambatan produksi.
4. Perusahaan harus membuat jadwal pemeliharaan mesin yang tepat dengan jadwal penggunaannya

Keputusan untuk melakukan perbaikan atas kelemahan ini sepenuhnya ada pada manajemen, tetapi jika kelemahan ini tidak segera diperbaiki kami mengkhawatirkan terjadi akibat yang lebih buruk pada kegiatan produksi

Bab IV

Ruang Lingkup Audit

Sesuai dengan penugasan yang kami terima, audit yang kami lakukan hanya meliputi masalah kegiatan produksi dan operasi Mie XYZ. Audit kami mencakup penilaian atas kecukupan sistem pengendalian manajemen proses produksi, personalia yang bertugas dalam proses produksi, dan aktivitas proses produksi yang dilaksanakan.

Sumber :

1.  IBK. Bayangkara, 2011, Audit Manajemen : Prosedur dan Implementasi, Cetakan Keenam, Jakarta, Salemba Empat

Improving Your Listening Skills

Advice for Listening
Performance Level: Low
Score Range: 0–14

1. Practice listening to something in English every day and gradually increase the amount of time that you listen.
• Listen to different kinds of materials.
• Listen actively. Try to answer the "wh" questions.
• who
• what
• when
• where
• why
• how
• Listen passively to get the general idea of what's being said.
• Keep a listening log (a list of everything you listen to each day/week).
• Write a one-sentence summary to remember the main idea of what you heard.
• Write down new expressions, idioms, and vocabulary that you hear.
• Use dictations and other exercises to help your listening ability.
• Ask an English speaker to dictate an article to you. Good sources of material are newspapers, magazines, and textbooks.
• First, write down exactly what you hear
• Then only take notes on the important points that you hear
• Do information gap exercises, using unfamiliar content and complex structures.
2. Use the resources in your community to practice listening to English.
• Visit places in your community where you can practice listening to English.
• If possible, enroll in an English class.
• Go to a museum and take an audio tour in English.
• Follow a guided tour in English in your city.
• Call or visit a hotel where tourists stay and get information in English about room rates, hotel availability, or hotel facilities.
• Call and listen to information recorded in English, such as a movie schedule, a weather report, or information about an airplane flight.
• Watch or listen to programs recorded in English.
• Watch television programs.
• CNN, the Discovery Channel or National Geographic
• Watch movies, soap operas or situation comedies on television
• Do this with a friend and talk about the program together
• Rent videos (turn off the captions!) or go to a movie in English.
• Listen to a book on tape in English.
• Listen to music in English and then check your accuracy by finding the lyrics on the Internet (e.g., www.lyrics.com).
• Listen to English language recordings that come with a transcript. Listen to each recording at least three times.
• The first time, take notes about the main ideas you hear.
• The second time, read the transcript and listen for the ideas you wrote down.
• The third time, write down any words and phrases that you didn’t understand and look them up.
• Go to Internet sites to practice listening.
• National Public Radio (www.npr.org)
• CBS News (www.cbsnews.com)
• Randall’s Cyber Listening Lab (www.esl-lab.com)
• BBC World Service.com Learning English (www.bbc.co.uk/worldservice/learningenglish)
• Practice speaking English with others.
• Exchange language lessons with an English speaker who wants to learn your language.
3. Begin to prepare for academic situations.
• Visit academic classes in English.
• Record lectures or presentations and replay them several times.
• Listen to short sections several times until you understand the main points and the flow of ideas.
• Stop the recording in the middle and predict what will come next.
• Become familiar with the organization or structure of academic lectures.
• Pay attention to the difference between main ideas and details presented.
• Listen for the general (main) ideas
• Pay attention to details
• facts
• examples
• opinions
• Pay attention to the structure.
• lecture or presentation — introduction, body and conclusion
• narrative story — beginning, middle and end
• Learn to recognize different styles of organization.
• theory and evidence
• cause and effect
• steps of a process
• comparison of two things
• Think carefully about the purpose of the lecture.
• Try to answer the question, "What is the professor trying to accomplish in this lecture?"
• Write down only the information that you hear. Be careful not to interpret information based on your personal understanding or knowledge of the topic.
• Take notes while you listen to a talk or lecture. This will help you identify the main ideas of the talk.
• Practice doing simple dictations to work on your ability to listen and write at the same time.
• Work with a partner. Listen to a talk and take notes individually.
• Compare your notes with your partner’s and check for differences (and similarities)
• Use your notes to tell your partner what you heard
• Use your notes to write an outline or summary.
• Gradually increase the length of the talks (and your summaries).
4. Listen for signals that will help you understand the organization of a talk, connections between ideas and the importance of ideas.
• Listen for expressions and vocabulary that tell you the type of information being given.
• Think carefully about the type of information that these phrases show.
• opinion (I think, It appears that, It is thought that)
• theory (In theory)
• inference (therefore, then)
• negatives (not, words that begin with "un," "non," "dis" "a")
• fillers (non-essential information) (uh, er, um)
• Identify digressions (discussion of a different topic from the main topic) or jokes that are not important to the main lecture. [It’s okay not to understand these!]
• Listen for signal words or phrases that connect ideas in order to recognize the relationship between ideas.
• Think carefully about the connection between ideas that these words show.
• reasons (because, since)
• results (as a result, so, therefore, thus, consequently)
• examples (for example, such as)
• comparisons (in contrast, than)
• an opposing idea (on the other hand, however)
• another idea (furthermore, moreover, besides)
• a similar idea (similarly, likewise)
• restatements of information (in other words, that is)
• conclusions (in conclusion, in summary)
• Pay attention to the connections between examples.
• When you hear two details, identify the relationship between them
• Write a sentence connecting the examples using the appropriate connecting word
• Pay attention to intonation and other ways that speakers indicate that information is important.
• Important key words are often
• repeated
• paraphrased (repeated information but using different words)
• said louder and clearer
• stressed
• Pay attention to body language and intonation patterns used to express different emotions.
• Emotions are often expressed through changes in intonation or stress
• Facial expressions or word choices can indicate excitement, anger, happiness or frustration
• Listen for pauses between important points.
• During a lecture, pay attention to words that are written on the board.
• Listen for numbers that you might hear in prices, times or addresses
• Listen for verbs and other expressions that show if an event is happening in the past, present or future.

Advice for Listening
Performance Level: Intermediate
Score Range: 15–21

1. Practice listening to something in English every day and gradually increase the amount of time that you listen.
• Listen to different kinds of materials.
• Listen actively. Try to answer the "wh" questions.
• who
• what
• when
• where
• why
• how
• Listen passively to get the general idea of what's being said.
• Keep a listening log (a list of everything you listen to each day/week).
• Write a one-sentence summary to remember the main idea of what you heard.
• Write down new expressions, idioms, and vocabulary that you hear.
• Use dictations and other exercises to help your listening ability.
• Ask an English speaker to dictate an article to you. Good sources of material are newspapers, magazines, and textbooks.
• First, write down exactly what you hear
• Then only take notes on the important points that you hear
• Do information gap exercises, using unfamiliar content and complex structures.
2. Use the resources in your community to practice listening to English.
• Visit places in your community where you can practice listening to English.
• If possible, enroll in an English class.
• Go to a museum and take an audio tour in English.
• Follow a guided tour in English in your city.
• Call or visit a hotel where tourists stay and get information in English about room rates, hotel availability, or hotel facilities.
• Call and listen to information recorded in English, such as a movie schedule, a weather report, or information about an airplane flight.
• Watch or listen to programs recorded in English.
• Watch television programs.
• CNN, the Discovery Channel or National Geographic
• Watch movies, soap operas or situation comedies on television
• Do this with a friend and talk about the program together
• Rent videos (turn off the captions!) or go to a movie in English.
• Listen to a book on tape in English.
• Listen to music in English and then check your accuracy by finding the lyrics on the Internet (e.g., www.lyrics.com).
• Listen to English language recordings that come with a transcript. Listen to each recording at least three times.
• The first time, take notes about the main ideas you hear
• The second time, read the transcript and listen for the ideas you wrote down
• The third time, write down any words and phrases that you didn't understand and look them up
• Go to Internet sites to practice listening.
• National Public Radio (www.npr.org)
• CBS News (www.cbsnews.com)
• Randall's Cyber Listening Lab (www.esl-lab.com)
• BBC World Service.com Learning English (www.bbc.co.uk/worldservice/learningenglish)
• Practice speaking English with others.
• Exchange language lessons with an English speaker who wants to learn your language.
3. Begin to prepare for academic situations.
• Visit academic classes in English.
• Record lectures or presentations and replay them several times.
• Listen to short sections several times until you understand the main points and the flow of ideas.
• Stop the recording in the middle and predict what will come next.
• Become familiar with the organization or structure of academic lectures.
• Pay attention to the difference between main ideas and details presented.
• Listen for the general (main) ideas
• Pay attention to details
• facts
• examples
• opinions
• Pay attention to the structure.
• lecture or presentation — introduction, body, and conclusion
• narrative story — beginning, middle, and end
• Learn to recognize different styles of organization.
• theory and evidence
• cause and effect
• steps of a process
• comparison of two things
• Think carefully about the purpose of the lecture.
• Try to answer the question, "What is the professor trying to accomplish in this lecture?"
• Write down only the information that you hear. Be careful not to interpret information based on your personal understanding or knowledge of the topic.
• Take notes while you listen to a talk or lecture. This will help you identify the main ideas of the talk.
• Practice doing simple dictations to work on your ability to listen and write at the same time.
• Work with a partner. Listen to a talk and take notes individually.
• Compare your notes with your partner's and check for differences (and similarities)
• Use your notes to tell your partner what you heard
• Use your notes to write an outline or summary.
• Gradually increase the length of the talks (and your summaries).
4. Listen for signals that will help you understand the organization of a talk, connections between ideas, and the importance of ideas.
• Listen for expressions and vocabulary that tell you the type of information being given.
• Think carefully about the type of information that these phrases show.
• opinion (I think, It appears that, It is thought that)
• theory (In theory)
• inference (therefore, then)
• negatives (not, words that begin with "un," "non," "dis," "a")
• fillers (non-essential information) (uh, er, um)
• Identify digressions (discussion of a different topic from the main topic) or jokes that are not important to the main lecture. [It’s okay not to understand these!]
• Listen for signal words or phrases that connect ideas in order to recognize the relationship between ideas.
• Think carefully about the connection between ideas that these words show.
• reasons (because, since)
• results (as a result, so, therefore, thus, consequently)
• examples (for example, such as)
• comparisons (in contrast, than)
• an opposing idea (on the other hand, however)
• another idea (furthermore, moreover, besides)
• a similar idea (similarly, likewise)
• restatements of information (in other words, that is)
• conclusions (in conclusion, in summary)
• Pay attention to the connections between examples.
• When you hear two details, identify the relationship between them
• Write a sentence connecting the examples using the appropriate connecting word
• Pay attention to intonation and other ways that speakers indicate that information is important
• Important key words are often
• repeated
• paraphrased (repeated information but using different words)
• said louder and clearer
• stressed
• Pay attention to body language and intonation patterns used to express different emotions.
• Emotions are often expressed through changes in intonation or stress
• Facial expressions or word choices can indicate excitement, anger, happiness, or frustration
• Listen for pauses between important points.
• During a lecture, pay attention to words that are written on the board.
• Listen for numbers that you might hear in prices, times, or addresses
• Listen for verbs and other expressions that show if an event is happening in the past, present, or future

Advice for Listening
Performance Level: High
Score Range: 22–30

Congratulations! You have excellent listening skills in English. To maintain and enhance your solid skills, here are some points to keep in mind for the future.

1. Use the resources in your community to practice listening to English.
• Visit places in your community where you can hear English spoken.
• Go to an English school, an embassy or an English-speaking Chamber of Commerce.
• Go to a museum and take an audio tour in English.
• Follow a guided tour in English of your city.
• Call or visit a hotel where tourists stay and get information in English about room rates, hotel availability or hotel facilities.
• Call and listen to information recorded in English, such as a movie schedule, a weather report or information about an airplane flight.
• Watch or listen to programs recorded in English.
• Watch television programs.
• CNN, the Discovery Channel or National Geographic
• Watch movies, soap operas or situation comedies
• Rent videos or go to a movie in English.
• Listen to a book on tape in English.
• Listen to music in English and then check your accuracy by finding the lyrics on the Internet (e.g., www.lyrics.com).
• Go to Internet sites to practice listening.
• National Public Radio (www.npr.org)
• CBS News (www.cbsnews.com)
• Randall's Cyber Listening Lab (www.esl-lab.com)
• BBC World Service.com Learning English (www.bbc.co.uk/worldservice/learningenglish)
• Get CDs with full-length lectures. Full-length lectures/presentations are available from UC Berkeley.
• Practice speaking English with others.
• Look for a conversation partner and exchange language lessons with an English speaker who wants to learn your language.
2. Begin to prepare for academic situations.
• Visit academic classes, cultural centers, or museums where people are invited to talk in English about their work.
• Before you listen to a lecture in English, read assigned chapters or background information on academic topics.
• Visit lectures on a wide variety of topics.
• Record lectures or presentations and replay them several times.
• Listen to different types of talks on various topics, including subjects in which you have limited or little background.
• Listen to short sections several times until you understand the main points and the flow of ideas.
• Stop the recording in the middle and predict what will come next.
• Practice listening to longer lectures.
• Become familiar with the organization or structure of lectures.
• Pay attention to the structure.
• lecture or presentation — introduction, body, and conclusion
• narrative story — beginning, middle, and end
• Learn to recognize different styles of organization.
• theory and evidence
• cause and effect
• steps of a process
• comparison of two things
• Think carefully about the purpose of a lecture.
• Try to answer the question, "What is the professor trying to accomplish in this lecture?"
• Write down only the information that you hear. Be careful not to interpret information based on your personal understanding or knowledge of the topic.
• Answer questions based on what was actually discussed in the talk
• Develop a note-taking strategy to help you organize information into a hierarchy of main points and supporting details.
• Make sure your notes follow the organization of the lecture.
• Listen for related ideas and relationships within a lecture and make sure you summarize similar information together.
• Use your notes to write a summary.
3. Listen for signals that will help you understand the organization of a talk, connections between ideas, and the importance of ideas.
• Listen for expressions and vocabulary that tell you the type of information being given.
• Think carefully about the type of information that these phrases show.
• opinion (I think, It appears that, It is thought that)
• theory (In theory)
• inference (therefore, then)
• negatives (not, words that begin with "un," "non," "dis," "a")
• fillers (non-essential information) (uh, er, um)
• Identify digressions (discussion of a different topic from the main topic) or jokes that are not important to the main lecture [It’s okay not to understand these!]
• Listen for signal words and phrases that connect ideas in order to recognize the relationship between ideas.
• Think carefully about the connection between ideas that these words show.
• reasons (because, since)
• results (as a result, so, therefore, thus, consequently)
• examples (for example, such as)
• comparisons (in contrast, than)
• an opposing idea (on the other hand, however)
• another idea (furthermore, moreover, besides)
• a similar idea (similarly, likewise)
• restatements of information (in other words, that is)
• conclusions (in conclusion, in summary)
• Pay attention to intonation and other ways that speakers indicate that information is important.
• Listen for emotions expressed through changes in intonation or stress.
• Facial expressions or word choices can indicate excitement, anger, happiness, frustration, etc.
• Listen how native speakers divide long sentences into "thought groups" to make them easier to understand. (A thought group is a spoken phrase or short sentence. Thought groups are separated by short pauses.)
• Listen to sets of thought groups to make sure you get the whole idea of the talk
• Listen for important key words and phrases which are often ...
• repeated
• paraphrased (repeated information but using different words)
• said louder and clearer
• stressed
• Listen for pauses between important points.
• In a lecture, pay attention to words that are written on the board.

Note: References to other sources and Internet sites are provided as a service and should not be understood as endorsements of their content.

Sumber : 

http://www.ets.org/toefl/ibt/scores/improve/

http://www.ets.org/toefl/ibt/scores/improve/advice_listening_low

http://www.ets.org/toefl/ibt/scores/improve/advice_listening_inter

https://www.ets.org/toefl/ibt/scores/improve/advice_listening_high