AUDIT MANAJEMEN TERHADAP PEMBELIAN DAN PENYALURAN PANGAN PADA PERUM BULOG DIVISI REGIONAL NTB DI MATARAM
Author : Endang Kartini, Arlin Yulianti
Perum Bulog is one state that is engaged in the purchase and distribution of food, in conducting the purchase and distribution of food we need to hold audits or inspections of operational management and distribution of food purchases in order to assist management decisions to improve corporate performance in the future.
The study, entitled “Audit Management Purchasing And Distribution Of Food In Bulog NTB Regional Division” Aims to determine whether the implementation of the operational functions of the purchase and distribution of food has been done effectively or not, and provide input to BULOG by collecting, compiling, and analyzing data by focusing on an object at a specific time in which the study aims to describe the existing situation (level of efficiency and effectiveness that occurred).
In accordance with the purpose of the study, to determine the level of efficiency and effectiveness in the inspection is carried out analysis of the data of purchase and delivery and other matters related to the purchase and distribution, which will then be compared to the realization that there is a criterion then can be known “whether the purchase and distribution that occurred was done efficiently and effectively “.
After analyzing the data of purchase, other things related to the purchase and distribution, and comparison with existing criteria both qualitatively and quantitatively in fact the results show that “the purchase and distribution occurring largelyare not done efficiently and effectively”
Keywords: Audit Management, the function of purchase and distribution of food, procedure,Organization, ruler, report, form and document.