Production Division Compliance Audit On Standard Operating Procedures Pt Pusaka Marmer Indah Raya (Pumarin)

  • Aisyah Margaretta Faculty of Economics Gunadarma University
  • Tommy Kuncara Faculty of Economics Gunadarma University
Keywords: Standard Operating Procedures, Compliance Audit, PT. Pusaka Marmer Indah Raya (PUMARIN)


This study aims to determine whether the employees of the production division have complied with the standard operating procedures set by PT PUSAKA MARMER INDAH RAYA (PUMARIN) properly or not. The method used in this scientific research is a qualitative descriptive analysis technique, which is a research technique that analyzes, describes, and summarizes various conditions, situations from various data collected in the form of the results of interviews or observations about the problems studied that occur in the field.

The results of the research that the authors found were that there were two points that were still not adhered to by the production division employees, such as not smoking in all areas of the work environment, and correctly understanding the materials that would be used for production.


Download data is not yet available.


Arens, Alvin A. And Loebecke, James K. (2005). Auditing An Integrated

Approach, Eighth Edition. New Jersey: Prentice Hall Inc.

Arens, AA, RJ Elder, and MS Beasley. (2004). Auditing and Verification Services.Edition

Ninth: Indonesian Edition: PT. Index.

Arens, AA, RJ Elder, and MS Beasley. (2013). AuditServices

and Assurance: AnApproach

Integrated (Amir Abadi Jusuf, Translator). Jakarta:

Four Salemba.

Lukman Nul Hakim. 2016. Employee Compliance Audit

Against Standard

Operating Procedures

Yamaha Workshop CV. ANDI JAYA MOTOR Cakung

, East Jakarta.University


Mulyadi. 2002. Auditing, Book One and Book Two,

Sixth Edition. Jakarta:

Four Salemba.

Nafisa Qoulbi. 2020. Compliance Audit of PT Sigma Jaya

Mitra Abadi in theDivision

Salesmanagainst Standard

Operating Procedures (SOP). GunadarmaUniversity

Okka Vitalokha. 2018.

Implementation ofAudit


Productionof PT. CHEF


University of Surabaya.

Rio Prasetyo. 2018. Compliance Audit at the Teller Division of Bank BCA KCP Harapan Indah Unit.

Gunadarma University.

Rudi M Tambunan. 2013, Standard Operating Procedures (SOP), Jakarta: Maiestas Publishing.

Standard Operating Procedures of PT. Heirloom Marble Indah Raya. 2018.

Sukrisno Agoes. 2004, Auditing (Accountant Examination) by the Public Accounting Firm. Third Edition. Jakarta:Institute Publishingof the Faculty of Economics, University of Indonesia (FEUI).

Sunarto. 2003. Auditing. Yogyakarta: Guide.

Zulaikha. 2006. Effect of Gender Interaction, Task Complexity and Auditor Experience

on Audit Judgment. Journal NationalSymposium of the 9 PadangAccounting.

How to Cite
Aisyah Margaretta, & Tommy Kuncara. (2021). Production Division Compliance Audit On Standard Operating Procedures Pt Pusaka Marmer Indah Raya (Pumarin) . International Journal of Science, Technology & Management, 2(5), 1755-1761.