EVALUASI SISTEM PENGENDALIAN INTERN PEMBIAYAAN MURABAHAH (Studi Kasus pada PT. BPR Syariah Bhakti Haji Malang)

Yurid Izzata Nusa

Abstract


This research is case study at PT. BPR SYARIAH BHAKTI HAJI
MALANG with title " system evaluation of defrayal internal control murabahah (case study at PT. BPR SYARIAH BHAKTI HAJI MALANG)". Purpose of this research is system evaluation of internal control to to defrayal of murabahah at BPR Syariah Bhakti Haji Malang, and know is defrayal internal control system of murabahah done by PT. BPR SYARIAH BHAKTI HAJI MALANG have been good. Data analytical technique applied is qualitative analysis that is processing data qualitatively by the way of classifying and depicts descriptively or is in the form
of question expected able to give picture from research result done, and takes conclusion qualitatively from the data ( Sugiyono, 1999). To do data analysis in the effort solving problem which will be evaluated, hence done stages;steps as follows:
1. Evaluates organization chart at defrayal system.
2. System evaluation of Authority and defrayal procedure.
3. Evaluates practice of healthy job(activity performed within implementing duty and
function of every parts.
4. Evaluates quality of employee has as according to its(the duty and responsibility.
Based on result of solution and data analysis to defrayal internal control
system of murabahah at BPRS Bhakti Haji Malang researcher concludes that the
internal control system still have not is good, because organization chart of the PT.
BPR Moslem law still have not there is client service unit, so that duty which ought
to be done by service unit of client done by account officer.
Based on conclusion is upper, researcher suggests that is better if BPRS
Bhakti Haji Malang to add one parts again that is part of client service unit, so that
account officer do not make duty which ought to be done by part of client service
unit.

 

Keyword : PENGENDALIAN INTERN PEMBIAYAAN MURABAHAH


Keywords


PENGENDALIAN INTERN PEMBIAYAAN MURABAHAH