| NIM | C0A023035 |
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| Namamhs | NUR FITRI ANGGRAENI |
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| Judul Artikel | EFEKTIVITAS ADMINISTRASI OPERASIONAL DALAM MENDUKUNG PENYUSUNAN LAPORAN KEUANGAN PERUSAHAAN PERIKANAN |
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| Abstrak (Bhs. Indonesia) | Efektivitas administrasi operasional sangat penting dalam mendukung pelaporan keuangan yang akurat dan tepat waktu, terutama di fasilitas penyimpanan dingin perusahaan perikanan yang mengelola transaksi persediaan bervolume tinggi. Penelitian ini menganalisis efektivitas administrasi operasional pada Unit Cold Storage PT Balakosa menggunakan pendekatan kualitatif melalui observasi partisipatif, wawancara mendalam, dan analisis dokumen selama 17 minggu magang. Penelitian menemukan bahwa sistem pencatatan manual menimbulkan inefisiensi berupa alur data bertahap yang panjang serta penumpukan kerja di bagian Accounting. Dampaknya, pencatatan transaksi mengalami keterlambatan hingga 2-3 hari dan proses closing bulanan tertunda selama 3-5 hari. Inefisiensi ini berdampak langsung pada akurasi akun Persediaan di Neraca dan perhitungan Harga Pokok Penjualan di Laporan Laba Rugi, menghambat kemampuan manajemen mengevaluasi kinerja dan membuat keputusan tepat waktu. Penelitian mengusulkan strategi optimalisasi melalui implementasi sistem akuntansi terintegrasi (software Accurate), redesain alur kerja operasional, program pelatihan karyawan, perbaikan infrastruktur teknologi, dan penyusunan Standard Operating Procedures. Penelitian ini memberikan kontribusi praktis tentang pentingnya administrasi operasional sebagai fondasi penyusunan laporan keuangan berkualitas pada industri perikanan dan bisnis intensive persediaan serupa. |
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| Abtrak (Bhs. Inggris) | Operational administration effectiveness is crucial in supporting accurate and timely financial reporting, especially in cold storage facilities of fisheries companies managing high-volume inventory transactions. This research analyzes operational administration effectiveness at PT Balakosa's Cold Storage Unit using a qualitative approach through participatory observation, in-depth interviews, and document analysis during 17-week internship. The research found that the current manual recording system creates significant inefficiencies, including a lengthy multi-stage data flow, work accumulation in the accounting department, and time lags between transactions and system recording. As a result, the monthly closing is delayed by up to 3–5 days. These inefficiencies directly impact Inventory account accuracy in Balance Sheet and Cost of Goods Sold calculation in Income Statement, hindering management's ability to evaluate performance and make timely decisions. The study proposes optimization strategy through integrated accounting system implementation (Accurate software), operational workflow redesign, employee training programs, technological infrastructure improvement, and Standard Operating Procedures development. This research contributes practical insights on operational administration importance as foundation for quality financial reporting in fisheries industry and similar inventory-intensive businesses. |
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| Kata kunci | Efektivitas Administrasi Operasional, Pelaporan Keuangan, Gudang Penyimpanan Pendingin, Perusahaan Perikanan, Optimalisasi Alur Kerja |
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| Pembimbing 1 | Dr. Alisa Tri Nawarini, S.E., M.B.A. |
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| Pembimbing 2 | Viviana Mayasari, S.E., M.Sc. |
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| Pembimbing 3 | |
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| Tahun | 2026 |
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| Jumlah Halaman | 10 |
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| Tgl. Entri | 2026-04-15 14:52:42.622879 |
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