Department of Accounting, 2004

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ANALISIS SISTEM PENGENDALIAN INTERN ATAS SISTEM DAN PROSEDUR PEMBERIAN KREDIT PADA BPR PURISEGER SENTOSA MOJOKERTO

Wiwik Ernawati

Abstract



This research is case study in BPR Puriseger Sentosa Mojokerto by tittle “Controlling Analysis System on System and Procedure Extension of Credit to BPR Puriseger Sentosa Mojokerto”.
The purpose of this research is to analyze SPI on system and procedure extension of credit, whether SPI that used is good and satisfied.
In performing analysis is descriptively qualitative by analyzing accountancy system and analyze element of internal controlling. So can be reviewed SPI that used is appropriate or not with qualification of good and satisfied SPI.
The result of research in BPR Puriseger Sentosa Mojokerto indicate SPI that used in extension of credit is not overall fulfill the qualification of good and satisfy SPI because is not fully appropriate with accountancy system and element of internal controlling.
From analysis result on system and procedure extension of credit, so the problem is presence double position to employee, so that the sharing of duty and responsibility that is not presence obviously. The employee is not given physical fitness and mental in form of furlough (vacation), where is furlough can disappear boredom during work.
Basis on the conclusion above, the author give opinion that is preferred to BPR Puriseger Sentosa Mojokerto make new structure organization that is not presence double position anymore and performing SPI that appropriate with accountancy system and element of internal controlling.

 

Keyword : sistem pengendalian intern; kredit

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/12/jiptummpp-gdl-s1-2004-wiwikernaw-572-pendahul-n.pdf



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