“Evaluasi Sistem Pengendalian Intern Terhadap Pembiayaan Mudharabah Pada BMT Perdana Surya Utama (PSU) di Malang”



This research is research qualitative descriptive to BMT Perdana Surya Utama (PSU) in Malang with title “Evaluation Internal Control System of Mudharabah Finance to BMT Perdana Surya Utama in Malang”.
The aim of this research to evaluation internal control system of mudharabah finance to BMT Perdana Surya Utama (PSU) in Malang. This research hope to give contribution to BMT Perdana Surya Utama (PSU) Malang about the good internal control system can do to mudharabah finance which be presented by nacabah.
For finished of this research, writer using data analysis technic qualitative descriptive which be used by first collecting of data which having relation with internal control system, for the second do evaluation internal control system with the item (structure organization, authority system and prosedure register, good practice, and official quality), the thirt is founding good solution about internal control system which can doing in BMT-PSU.
The result from this research are that the structure organization and authority sytem in BMT-PSU is good because load all af work and responsibility each items. The number in every sheet is too good to increase responsibility. Official furlough is important thing to give internal check. To take good official, BMT-PSU doing the test according condition. Collateral is more important thing in BMT-PSU to certainly how much the finance can be give to nacabah.
Based on conclution, writer suggest to do surprised audit to increasing responsibility offisial in every part. To important official, forlough must be do to increasing internal control in a part. To a new nacabah, collateral from important people must be do to prevent the people have bad intent. About RK and AP better if nacabah and BMT have the same sheet in order know right and false in that finance.


Keyword : Evaluasi Sistem; Pengendalian Intern; Pembiayaan Mudharabah


Link Terkait : http://skripsi.umm.ac.id/files/disk1/32/jiptummpp-gdl-s1-2004-ariksusiat-1590-PENDAHUL-N.pdf


Evaluasi Sistem; Pengendalian Intern; Pembiayaan Mudharabah