EVALUASI SISTEM PENGENDALIAN INTERN PEMBIAYAAN MURABAHAH PADA PT. BPRS BUMI RINJANI BATU

sube’chan, Ahmad (2009) EVALUASI SISTEM PENGENDALIAN INTERN PEMBIAYAAN MURABAHAH PADA PT. BPRS BUMI RINJANI BATU. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is case study to BPRS Rinjani Batu with title “The InternalControl System Evaluation of Murabahah Financing on PT. BPRS Bumi RinjaniBatu”This research aim to evaluate internal control system of murabahah financing on BPRS Bumi Rinjani Batu. This research result has expected to be consideration for management of BPRS Bumi Rinjani Batu especially about internal control system as assessment to murabahah financing that was proposed by the customers. On finishing this research, the researcher uses the qualitative descriptive technique as data analysis technique, which is following: evaluate internal control system that was related to elements of internal control system it self such as organization structure, authority system and recording procedure, health work practice and employee quality that suitable with its field. From this research it can be concluded that organization structure and authority system on BPRS Bumi Rinjani Batu generally has divided with functions and duties that has process by each function. A leave that it’s a right from employees has not included on consideration of bank so it can disturb duties and responsibilities at each function. The employee recruitment use an entry selection and pre requirements that must be fulfilled by potential employees. Based on the conclusion above, the writer suggested that sudden inspection should be done frequently to increase responsibility of each function. For personnel that has important position, a leave taking should be considered carefully to make internal check on established function. The RP form (Financing Realization) must be double in which the additional second form can be provided to customers with purpose that each party know about their duties and responsibilities.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 04 Jul 2012 07:40
Last Modified: 04 Jul 2012 07:40
URI: http://eprints.umm.ac.id/id/eprint/11017

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