Penelitian ini bertujuan untuk mengetahui rancangan, pelaksanaan serta hasil dari audit operasional pengelolaan persediaan bahan baku untuk CV Cihanjuang Inti Teknik. Metode penelitian yang digunakan oleh penulis adalah metode deskriptif analisis dimana penulis mengumpulkan data yang telah dianalisis kemudian dibandingkan dengan teori-teori sehingga diperoleh suatu kesimpulan. Hasil pelaksanaan audit operasional menunjukan bahwa pengelolaan bahan baku yang dilaksanakan CV Cihanjuang Inti Teknik tidak efektif dan efisien. Adapun kesimpulan dari penelitian ini adalah audit operasional pengelolaan persediaan bahan baku telah dirancang berdasarkan teori serta penelitian terdahulu yang kemudian disesuaikan dengan kondisi perusahaan, pelaksanaannya telah sesuai dengan rancangan yang dibuat, serta telah diberikan rekomendasi atas kelemahan yang ditemukan oleh peneliti. Kata kunci: Audit Operasional Pengelolaan Persediaan Bahan Baku, Audit Operasional, Pengelolaan Bahan Baku, Pengelolaan, Bahan Baku.

The purpose of this research was to know the design, implementation and results of the operational audit of raw material management for CV Cihanjuang Inti Teknik. Research methods used by the author was descriptive analysis methods where the author collected the data that had been analyzed and then compared with theories so that a conclusion was obtained. The result of this research showed that the management of raw materials carried out by CV Cihanjuang Inti Teknik was not effective and efficient. As for the conclusion of this research were the operational audit of raw material inventory management designed according to theory and previous research which were then adjusted to the conditions of the company, the implementation had been done in accordance with the design made and also author gave recommendations for some weaknesses that found during the operational audit of raw material inventories. Keywords: Operational Audit of Raw Material Management, Operational Audit, Raw Material Management, Management, Raw Materials.

http://digilib.polban.ac.id/gdl.php?mod=browse&op=read&id=jbptppolban-gdl-silmimutia-11930