Peran Audit Eksternal dalam Proses Sertifikasi Internastional Standart Organization untuk Menjamin Kepatuhan dan Kualitas
Main Article Content
Abstract
This study aims to examine the role of external audits in the ISO certification process at PT Semen Indonesia (Persero) Tbk, specifically at the Tuban plant. This research adopts a qualitative approach, using document review, interviews, and direct observations to assess the effectiveness of external audits in supporting the ISO certification process. The findings indicate that external audits play a strategic role in ensuring the company’s compliance with established standards and fostering continuous improvements in the company's management system. These audits also serve as a basis for the company to evaluate the alignment of its management system with the specified ISO standards. Despite challenges in implementation, such as resistance to change among employees, external audits have proven to open opportunities for innovation and strategic development that align with the company’s mission to meet international standards and enhance social and environmental responsibility. This study provides insights into the importance of external audits in achieving sustainable ISO certification and supporting the long-term growth of the company.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
How to Cite
References
Agoes, S. (2012). Auditing: Petunjuk praktis pemeriksaaan akuntan oleh akuntan publik.
Beckmerhagen, I. A., Berg, H. P., Karapetrovic, S. V., & Willborn, W. O. (2004). On the effectiveness of quality management system audits. The TQM magazine, 16(1), 14-25.
CHALIMAH-NIM, R. A. (2011). Implementasi Sistem Manajemen Mutu ISO 9001: 2008 di Perpustakaan Universitas Sanata Dharma Yogyakarta (Doctoral dissertation, UIN Sunan Kalijaga Yogyakarta).
Halim, K. P., Zandross, E., Sitohang, M. N. J., Pakpahan, O. M. C., & Manalu, Y. (2024). Pengaruh Sertifikasi Iso Sebagai Sistem Manajemen Mutu Terhadap Kinerja Perusahaan.
Hoyle, D. (2017). ISO 9000 Quality Systems Handbook-updated for the ISO 9001: 2015 standard: Increasing the Quality of an Organization’s Outputs. Routledge.
Maritza, T. A., & Andarini, S. Peran Business Process Excellence dalam Keselarasan Proses Bisnis untuk Meningkatkan Kinerja Perusahaan PT Semen Indonesia (Persero) Tbk.
Marlianto, B. I., & Erlangga, F. (2021). PT. Semen Indonesia (Persero) Tbk. Pabrik Tuban (Periode 01-30 April 2021).
Meutia, C. R. (2023). Peranan Audit Internal Terhadap Proses Sertifikasi Manajemen Mutu ISO 9001: 2015 (Doctoral dissertation, Fakultas Ekonomi dan Bisnis Universitas Pakuan).
Mulyadi. (2014). Auditing Buku 1 Edisi keenam Cetakan Kesembilan. Salemba Empat. Jakarta. 02, 2012–2014.
Nasution, M. N. (2004). Manajemen Mutu Terpadu, hlm 300. Bogor. Ghalia Indonesia.
Nazmia, I., Silalahi, E., & Asbari, M. (2023). Implementation Analysis of ISO 9001: 2015 in the Food Industry: A Narrative Literature Review. Journal of Information Systems and Management (JISMA), 2(3), 25-33.
Prihatmadji, W. (2019). Peningkatan dan Perbaikan dari Temuan Audit External ISO 9001 di LP3I College. Majalah Ilmiah Bijak, 16(1), 53-65.
RISTIANTO, B. (2022). Pengaruh Pelaksanaan Eksternal Audit Document Of Complaince Safety Management System Terhadap Kelancaran Operasional Perusahaan Di Pt Berlian Laju Tanker Tbk (Doctoral Dissertation, Sekolah Tinggi Ilmu Pelayaran Jakarta).
Safuan, S., Rini, R., Maulidta, D., Hijriyana, V., & Azzahra, F. (2024). Manajemen Kualitas dalam Meningkatkan Efisiensi Proses Bisnis Perusahaan. Jurnal Syntax Admiration, 5(10), 3989-3999.
Utami, A. P., Vinalia, N., Febriyan, I., Putra, B. G., & Manurung, H. (2024). Peran Audit internal atas kualitas Pemeriksaan Laporan keuangan yang dilakukan oleh audit eksternal pada sebuah perusahaan. Jurnal Rimba: Riset Ilmu manajemen Bisnis dan Akuntansi, 2(1), 54-63.
Wehartaty, T. W., Handoko, J., Yudhanti, C. B. H., & Nugraheni, B. D. (2023). Evaluasi Kepatuhan POS Pembelian Perusahaan Tekstil dalam Persiapan Sertifikasi ISO 9001: 2015. Jurnal Akuntansi Keuangan dan Bisnis, 16(1), 60-69.
https://www.iso.org/about-us.html. All About ISO”, International Organization for Standardization. Diakses pada 26 November 2024.