Pemeriksaan Operasional Atas Sistem Pembelian Untuk Meningkatkan Efisiensi Dan Efektivitas Pada PT.PP London Sumatra Indonesia, Tbk Medan

The objectives of this research is to know the effectiveness of operational audit for the purchasing system. It’s very important in improving effectiveness and efficiency at companies. The object of this research is PT. PP London Sumatra Indonesia, Tbk Medan,especially purchasing department.Data collection methods used were descriptive qualitative. The research is based on theoretical research that supports the operational audit for the purchasing system performed by internal auditors in improving effectiveness and efficiency at companies. This study uses interviews, documentary studies, and questionnaires to strengthen the result of this research.The purchase activities have done effectively and efficiency in the company. Operational audit for the purchasing system has done well by the company. Based on the research and discussion shows that the operational audit for the purchasing system can improve efficiency and effectiveness at PT. PP London Sumatra Indonesia, Tbk Medan.