ANALISIS SIKLUS FUNGSI PRODUKSI DI CV. X DENGAN PENDEKATAN AUDIT MANAJEMEN

The aim of this research is to find out the implementation of management audits in the entire CV. X 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. X 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 results of this study are the Implementation of Management in the production division at CV. X is not in accordance with the procedures set by the company and is not running effectively, efficiently, and economically. This is evidenced by the absence of forecasts made before production activities are carried out, overtime hours that are too over, the quality of production results that are often found to be failed products and exceed the targets set by the company, the condition of facilities and equipment that are not consistently maintained, and the writing of documents for production output results that are messy. The obstacles found by researchers in achieving the goals of the production division at CV. X are standard operating procedure documents that have not been updated according to conditions in the field, the dual position of the head of the PPIC section with the production admin, the absence of training for production employees related to products included in the Ng category, and employee negligence in carrying out their work that is not in accordance with the Work Instructions Process that has been set by the company.
Keywords: Audit, Management Audit, Production.