This Artikel discuss about manajemen.Management is a process of planning, organizing, coordinating, and controlling resources to achieve objectives (goals) effectively and efficiently (Ricky W. Griffin). Management is usually classified into 3 levels: Operations of the lowest level, for example: supervisor Intermediate / Middle, example: the department head, division head Peak (Executive) / line, example: president Read more


This Paper discuss about operational audit (audit operasional). Audit performance audit covering economy, efficiency and effectiveness is essentially an extension of the conventional audit (conventional audit) which includes compliance auditing and financial auditing. One of the things that distinguishes the performance audit and audit is in the conventional audit reports. In a conventional audit, the Read more


This artikel discuss about manajemen data.Data processing system storing data electronically in a way to organize data units into smaller units greater in a structured and hierarchical. In detail, the data from the data hierarchy smallest to the largest data can be shown as follows: Field, which is the smallest collection of data elements stored Read more


This artikel examine about Bankruptcy (Pailit)Since the monetary crisis hit Indonesia, which is about the year 1997 many large companies experiencing financial difficulties. This resulted in a lot of these companies went bankrupt and was forced out of business. This situation actually is an undesirable situation by all parties, but because of the economic crisis Read more

Audit Operasional

Audit kinerja yang meliputi audit ekonomi, efisiensi dan efektifitas pada dasarnya merupakan perluasan dari audit konvensional (conventional audit) yang meliputi audit ketaatan dan audit keuangan. Salah satu hal yang membedakan audit kinerja dan audit konvensional adalah dalam hal laporan audit. Dalam audit konvensional, hasil audit adalah berupa pendapat (opini) auditor secara independen dan obyektif tentang Read more