Tujuan penelitian ini adalah untuk melaksanakan audit operasional untuk mengukur efektivitas dan efisiensi fungsi penjualan di tengah wabah virus corona, menganalisis temuan dan memberikan rekomendasi. Adanya potential loss dan permintaan pelanggan yang tidak tertangani akibat penjualan yang meningkat (karena PT Falmaco bergerak dalam bidang penjualan alat kesehatan seperti alcohol swarp, tisu basah antiseptik berbagai jenis, hand sanitizer, Alat Pelindung Diri, dan alat kesehatan lainnya) mendorong peneliti untuk melakukan audit operasional pada fungsi penjualan PT Falmaco ini.Penelitian deskriptif dengan pendekatan kualitatif ini menggunakan data primer yang diperoleh dari hasil wawancara, observasi, dan dokumentasi. Pelaksanaan audit operasional mengacu pada pendapat Bhayangkara (2015:11) meliputi tahap; (1) Audit Pendahuluan; (2) Review Dan Pengujian Pengendalian Manajemen; (3) Audit Lanjutan; (4) Pelaporan; Dan (5) Tindak Lanjut. Hasil audit operasional menunjukkan bahwa fungsi penjualan telah menjalankan aktivitasnya secara efektif dan efisien karena terjadi peningkatan penjualan setiap bulannya disertai peningkatan efisiensi biaya penjualan. Namun masih terdapat kelemahan karena tidak tertanganinya sebagian penjualan sehingga memunculkan adanya potential loss revenue.

The purpose of this study is to carry out an operational audit to measure the effectiveness and efficiency of the sales function in the midst of the corona virus outbreak, to analyze findings and provide recommendations.There is a potential loss and unmanaged customer demand due to increased sales (because PT Falmaco is engaged in the sale of medical devices such as alcohol swarp, various types of antiseptic wet wipes, hand sanitizers, personal protective equipment (PPE), and other medical devices) encouraging researchers to do so. operational audit on PT Falmaco’s sales function.This descriptive study with a qualitative approach uses primary data obtained from interviews, observations, and documentation.The implementation of operational audits refers to the opinion of Bhayangkara (2015: 11) including the preliminary audit stage, review and testing of management control, follow-up audits, reporting, and follow-up. The results of the operational audit show that the sales function has carried out its activities effectively and efficiently due to an increase in sales each month accompanied by an increase in the efficiency of selling costs. However, there are still weaknesses because part of the sales are not handled, which leads to potential loss of revenue.

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