摘要：Keywords: operational audit, revenue services ABSTRACT Management services revenue is a managerial function is important, because physical investigation on this revenue services involving an investment amount and affect the effectiveness and efficiency of Activities Company. Therefore, operational audits on revenue services is very needed to reduce the risk of excess, loss, anticipating the possibility of the fraud and ensure that procedures have been done better so that later can be made a suggestion for improvement. The purpose of this study, researchers just want to find out whether there is a positive influence between operational audits with revenue management services. Operational audit is an evaluation of the various operations of the company while the goal was to assess whether the implementation of operational activities have been carried out economically, effectively and efficiently. One of the companies that need to be done in the operational audit is the problem of revenue management services. While the notion it self is service revenue increased due to the inclusion of assets from the sale of a product that is not tangible or intangible and can only be felt. From the calculation can be concluded that the positive effect that the operational audit of the management services income at PT. MULTI LOGISTICS Indonesia in 2010.
