Abstract :
Elyon Christian School is an educational institution that is a school that provides levels of schools ranging from play groups, kindergartens, elementary schools, junior high schools, and senior high schools that have employees of more than 100 people. In this study the authors conducted research at the Elyon Kertajaya Christian School which had 25 employees. Elyon Christian School is a relatively large educational institution, so Elyon Christian School always conducts operational audits in the form of an assessment of the performance of its employees which is carried out routinely in every school year, from July to June the following year. This study aims to determine the effect of operational audits on employee performance in order to run effectively and efficiently. The purpose of this study for the author is to find out the application of operational audits at the Elyon Christian School, for companies having the aim of getting input. The results of this study are expected to make a useful contribution to the development of economic insights in general, and the field of accounting in particular. The results of this study are also expected to be a reference and comparison material for further research related to employee operational audits in accordance with applicable SOPs in the company This research is quantitative, in which the authors conducted a survey to obtain data. The data source used in this study is the primary data source, namely the written response from employees of the Elyon Kertajaya Christian School in Surabaya. From this study, it was found that the performance of employees who were still not in accordance with the SOP, so the company had to give a warning to employees, in addition the company also had to print employee SOPs in detail in various rooms at Elyon Kertajaya Christian School in Surabaya.