Rustiah, Rustiah (2007) ANALISIS SISTEM PENGENDALIAN INTERN ATAS PENANAMAN DANA AL- MUDHARABAH PADA PT. BANK MUAMALAT INDONESIA TBK CABANG MALANG. Other thesis, University of Muhammadiyah Malang.
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Muhammadiyah University of Malang, Economy Faculty, Program Study Accountant, Analisis Sistem Pengendalian Intern Atas Penanaman Dana Al – Mudharabah Pada PT. Bank Muamalat Indonesia Tbk Cabang Malang”. Cultivation of fund of al - mudharabah is one of the defrayal product at Moslem law bank, Considering role of bank in defrayal of Al-Mudharabah or cultivation of fund of Al-Mudharabah the very setrategis to lenders and also lender of fund hence banking of Moslem law claimed to consider aspect of efektiffitas and of efesiensi. Efektifitas and efficiency a[n banking earn form if internal control system had as according to expectation or intention of banking. Research method which is used in this research is descriptive method qualitative, because this research aim have an eye to to portray or give picture concerning phenomenon becoming fundamental problems of arising out field and do not question relation or braid between variable, hence this research of its direction which in a mood for descriptive research ( research descriptive). As for result of this research conclude that 1. Organization Chart of PT. Bank Muamalat Indonesia Tbk Unlucky Branch, run procedure and policy have provided adequate guarantee to reach the target of company caused by function of resident auditor having important role in company but organization chart cultivation of its fund it still not yet depicted the division of duty, clear responsibility and authority because the organization chart explain step - step process cultivation of fund so that more is precise told by path cultivation of fund from at organization chart cultivation of fund 2.Authority system and procedure cultivation of fund of al - mudharabah PT. Bank Muamalat Indonesia Tbk Unlucky Branch can give protection which enough to properties, owe, earnings, and expense if System procedure and authority cultivation of fund of al - mudharabah the run have as according to policy specified by PT. Bank of Muamalat Indonesia of Tbk Unlucky Branch 3. Record-Keeping of cultivation of fund of al - mudharabah conducted by PT. Bank Muamalat Indonesia Tbk Unlucky Branch can anticipate the existence of mistake of record-keeping because do not only conducted by one just shares that is cultivation administration and is but conducted also by manager account along with support cultivation of fund and also there is reporting to manager operational, the mentioned can prove that presented accountancy it is true. 4. System internal control of qualified employees performance of PT. Bank Muamalat Indonesia Tbk Unlucky Branch have walked better and as according to element - system element pengenalian of intern. The mentioned proved from a.Employees of PT. Bank Muamalat Indonesia Tbk Unlucky Branch which play a part important have background to education of master b. All employees of PT. Bank Muamalat Indonesia Tbk Unlucky Branch have got training about banking of Moslem law c. Existence of leave for employees, so that can give the right to saturation menghilagkan at employees and also for employees playing a part vital in company can be conducted is internal of check by other function d. Division of duty, responsibility and authority have been run by employees. 5. Execution of giving cultivation of fund al - mudharabah at PT. Bank of Muamalat Indonesia of Tbk Unlucky Branch have been executed pursuant to healthy activity practice matching with good internal control system. The mentioned can be proved as follows a.All form in cultivation of fund made to double b. PT. Bank of Muamalat Indonesia of Tbk Unlucky Branch economic analysis and yuridis before giving approval proposal cultivation of fund c. Bank wisdom get approval of official functionary before doing akad cultivation of fund of al - mudharabah d.There are aspect complexity - aspect cultivation of fund in policy of giving of cultivation of fund for example, condition - partner condition, kualifikasi of effort partner, stipulating of sharing holder ratio etcetera e.PT. Bank Muamalat Indonesia Tbk Unlucky Branch do monitoring routinely and also inspect on the spur of the moment to partner. Hereinafter in this research suggest to overcome mentioned of PT. Bank Muamalat Indonesia Tbk Unlucky Branch, to be clearer again in making organization chart cultivation of fund so that can be differentiated between organization chart with path / procedure cultivation of fund.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Rayi Tegar Pamungkas|
|Date Deposited:||26 Jun 2012 06:39|
|Last Modified:||26 Jun 2012 06:39|
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