ANALISIS SIKLUS PERSEDIAAN BAHAN BAKU DI CV. SAGA MULTI INDUSTRI DENGAN PENDEKATAN AUDIT MANAJEMEN

The aim of this research is to find out the implementation of management audits in the entire CV. Saga Multi Industry division and to report whether each management division has understood and performed its work in accordance with the Operational Standards Procedures applicable to the CV. Saga Multi Industry and has done its work effectively, efficiently and economically as well as to follow up improvements on audit planning in the future. The research method to be used is qualitative descriptive. The analytical technique used is data reduction, which is a sensitive thinking process that requires high intelligence, flexibility and depth of insight. Thus, the data that has been reduced will provide a clearer picture, and make it easier for researchers to carry out further data collection, and search for it when needed. The data collection techniques used are interviews, observations, and triangulation. The result of this research is the implementation of management on the raw material supply division in the CV. Saga Multi Industry is not consistent in carrying out the recording related to storage and transactions of warehouses goods, because of the transaction with an inappropriate date between the related documents and the warehouse administrator did not perform the inspection related to the goods needed and handed over to the production department. It was also found that there were errors in the calculation on the stock card caused by negligence of the warehousing administrator itself. Obstacles found in achieving the objectives of the reserve division on the CV. Saga Multi Industry is a standard operational document procedure still not updated according to what happens in the field and the negligence of employees in carrying out their work such as recording and calculating warehouse transactions

Keywords: Audit, Audit Management, Stock, Raw Material Stock.