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ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT MODAL KERJA KUPEDES PADA PT. BANK RAKYAT INDONESIA (Persero) Tbk. Unit Gatot Subroto Malang

Ella Aryzona, Putri (2014) ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT MODAL KERJA KUPEDES PADA PT. BANK RAKYAT INDONESIA (Persero) Tbk. Unit Gatot Subroto Malang. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to assess the effectiveness of the implementation of the internal control system in the provision of working capital loans Kupedes PT. Bank Rakyat Indonesia ( Persero ) Tbk. Gatot Subroto Malang unit with internal control system components are good. This type of research is descriptive research method. This research is intended to provide a snapshot which, evaluate and provide solutions found. Research data collection techniques using engineering documentation. Analysis of the data used is based on four components of internal control systems , namely: (1) control environment, (2) risk to Kupedes working capital loans, (3) control activities related to the provision of working capital loans Kupedes, ( 4 ) Information and communication used in Kupedes lending activities, (5) monitoring of credit analysis Kupedes. The results of the analysis of the internal control systems of working capital loans Kupedes at. Bank Rakyat Indonesia ( Persero ) Tbk. Gatot Subroto unit Malang showed that the system of internal control credit Kupedes existing working capital in accordance with the internal control system components are good and some are not in accordance with the internal control system components, as follows : (1) In terms of the control environment has implemented taking leave, turnover positions, explaining the duties and functions of each part of the authorities, but still there have a position but does not give rise to fraud. (2) Risk assessment on working capital loans Kupedes not said to be good because there is no regular monitoring after the realization that the communication with the debtor as well as the absence of reserve accounts to avoid bad credit. (3) In the control activities, the company has been said to be good, but there are still shortcomings in the recording procedure Loan Application Letter (SKPP) is still done manually. (4) Information and communication are applied to companies already meet good internal control , using a computerized system. (5) The process of monitoring the working capital loan processing Kupedes been done routinely by Resindent Auditor

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 07 Jan 2015 03:25
Last Modified: 07 Jan 2015 03:25
URI : http://eprints.umm.ac.id/id/eprint/14451

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