EVALUASI SISTEM PENGENDALIAN INTERN DALAM MENUNJANG EFEKTIVITAS PEMBERIAN KREDIT PADA KP-RI BERINGIN TUBAN

Frasetyo, Niko (2010) EVALUASI SISTEM PENGENDALIAN INTERN DALAM MENUNJANG EFEKTIVITAS PEMBERIAN KREDIT PADA KP-RI BERINGIN TUBAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study conducted at the Cooperative KP-RI BERINGIN Tuban titled with Internal Control Evaluation System Supporting the Effectiveness of Lending In The KP-RI BERINGIN Tuban. In this research, data analysis techniques used are qualitative analysis of classifying and describing the data obtained. As for the steps taken in data analysis are: to analyze the organizational structure, the analysis procedures for granting and acceptance of installment credit, a healthy practice analysis, and analysis of employee skills. Results from the analysis of research that has been done stating that the system of internal control in the provision and acceptance of installment credit has not been entirely good. Although in practice there is an increasing amount of credit and installment payment system has been implemented by way of payroll deduction loans so as to minimize the occurrence of bad loans but it is still a lack of supporting factors to improve the effectiveness of credit and establishment of all the elements still exist in the system of internal control that own. Supporting factors such as the use of supporting berangkap form is still small, yet the implementation of staff rotation and granting leave of absence so that it may cause a gap to do a fraud. Based on the conclusions from the analysis above, the authors recommend several proposals to the KP-RI BERINGIN Tuban in order to improve the effectiveness of lending such as the implementation of rotational positions and granting leave of absence so it will not happen any saturation, the provision of training on a regular basis in an effort to raise the skills possessed byemployees and giving bonuses to employees who perform as well as giving sanction to an employee who does not comply with existing regulations.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 16 Apr 2012 01:40
Last Modified: 16 Apr 2012 01:40
URI: http://eprints.umm.ac.id/id/eprint/2235

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