EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP PROSEDUR PEMBERIAN KREDIT PADA PT. BPR NUSAMBA WLINGI

Agustina, Ika (2007) EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP PROSEDUR PEMBERIAN KREDIT PADA PT. BPR NUSAMBA WLINGI. Other thesis, University of Muhammadiyah Malang.

[img]
Preview
Text
EVALUASI_SISTEM_PENGENDALIAN_INTERNALTERHADAP_PROSEDUR_PEMBERIAN_KREDITPADA_PT.pdf

Download (89kB) | Preview

Abstract

This research is case study that done at PT. BPR Nusamba Wlingi which is have place in Tangkil street 9A Wlingi-Blitar with the title " THE EVALUATION OF INTERNAL OPERATION SYSTEM TOWARD PROCEDURE OF GIVING OF CREDIT AT PT. PBR NUSAMBA WLINGI". The purpose of this research is to know what is internal operation system toward procedure of giving credit at PT. BPR have according to good internal control elements. In this research of analysis method the used is descriptive analysis method that is explaining or depicting an object with the following analysis step: first; analyzing organization chart dissociating authority and responsibility. Second, analyzing how authorization system and procedure of giving credit. Third; analyzing healthy practice in executing function and duty every organization. Fourth; analyzing employees which is their quality according to their responsibility. The result from analysis which have done said that applied internal control system at PT. BPR Nusantara Wlingi have goodness. This matter can be seen from credit area organization chart which have dissociated responsibility. Existence of duty delegation and authority from each function part that adequate clearly. So that the each part can hold responsible according to authority and duty from each function part that adequate and clear. So that the each shares can hold responsible according to accepted authority and duty. Procedure of giving credit at PT. BPR Nusamba have goodness, because in credit realization relate at condition of giving good credit. All activity through official functionary authorization system yielding bookkeeping document, so that become input to process record-keeping of accountancy. Then, the healthy practice have done that is used of job forms, and also doing of depository of document. For employees which is their quality according to their quality is measured from education level, job experience and their ability in executing responsibility and duty till can yield report on time. There are gyration to employees or tour of duty according to requirement of BPR. But, still seldom done delivered of employees to follow banking seminar. Based on the result of analysis above, so that can reach the target which is expected hence the writer suggest better PT. BPR Nusamba Wlingi do inspection routinely and of the moment to know employees performance. For a while to add knowledge to all employees, PT. BPR have to be more often participant employees at seminars about banking. So that the performance result of their employees better. Require to be performed of giving motivation work and also reward to job performance. Besides that have to be more be careful and selective in choosing employees which is competence.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 03 May 2012 08:47
Last Modified: 03 May 2012 08:47
URI: http://eprints.umm.ac.id/id/eprint/4186

Actions (login required)

View Item View Item