@thesis{thesis,
		author={Septiani  Dini Virgia},
		title ={AUDIT OPERASIONAL UNTUK MENILAI EFISIENSI & EFEKTIFITAS PADA FUNGSI PENJUALAN (Studi pada Hotel Asida Batu)},
		year={2013},
		url={https://eprints.umm.ac.id/14854/},
		abstract={This study is case study on Asida Hotel Batu located in Batu entitled Operational audit to assess efficiency and effectiveness on marketing function (Case study on Asida Hotel Batu). The purpose of this study is to assess the efficiency and the effectiveness by operational audit on marketing function in Asida Hotel Batu.
Analysis used to assess the marketing level for the rooms, food and beverage and Mini Hall by using analysis on financial ratio; it is by comparing marketing responsibility with marketing result. From the result of ratio calculation shows that marketing level for rooms is not efficient because of the result marketing percentage is decreasing, for food and beverage and mini hall is efficient.
Analysis used to assess marketing effectiveness of rooms, food and beverage and mini hall is by using hotel operational ratio and variance analysis. Ratio analysis of hotel operational includes occupancy percentage and average tariff per room occupied and variance analysis is by comparing marketing realization with marketing target. From the result of variance analysis calculations shows that rooms marketing is not effective because of its realization percentage on marketing is lower than marketing target percentage, for food and beverage and mini hall has been effective than from ratio calculation of hotel operational in every year with its increment.
Based on the result of study conducted, the researcher gives recommendation as follow: in organization structure, it should be more increase the work specialization and Asida Hotel should increase its promotion.}
		}