| PT Tunas Esa Mandiri Sejahtera is a company engaged in courier delivery services, warehousing and trucking. PT Tunas Esa Mandiri Sejahtera is the answer to the needs of companies and individuals who need a freight forwarder. In this industry operational functions is an important part in the ongoing activities of the company. In order to achieve its objective, the company must have the operational functions effectively, efficiently and economically. The purpose of this research was to evaluate internal controls in the operational functions of PT Tunas Esa Mandiri Sejahtera and to find out whether the company is already operational functions effectively, efficiently and economically so that the financial performance increases. To conduct the assessment, the authors use the Internal Control Questionnaire (ICQ), compliance test and measurement of effective, efficient and economical use of the financial statement of the author from 2013 to 2015, RIT and report orders in January until April, 2015. Through charging ICQ, test execution obedience and the calculation of the performance of operational functions, the result that internal controls PT Tunas Esa Mandiri Sejahtera still inadequate and the implementation of operational functions is quite effective because it was not a case of delay and packet loss / damage during the months of January to April 2016 and RIT efficient because less than the number of orders but not yet economically in 2014 as a percentage profit increase was smaller than the percentage of the cost of its revenue. In 2015, PT Tunas Esa Mandiri Sejahtera is quite economical because the company has succeeded in reducing its cost of revenue so that a higher percentage of profits. Therefore, the authors suggest improvements that can be implemented by such companies should not be any double duty with finance accounting, companies have to make financial calculations to measure the operational performance of the company, the company must make operational standards of work and the company should be able to measure customer satisfaction. Expected improvement suggestions would be beneficial for the company in the future. |