EVALUASI SISTEM INFORMASI AKUNTANSI PEMBIAYAAN SEBAGAI UPAYA MENINGKATKAN PENGENDALIAN INTERN PADA PT. BPR SYARIAH AL-MABRUR PONOROGO

Desiana Prastiwi

Abstract


This is a description research that have done in PT. BPRS Al-Mabrur Ponorogo with the title “Accounting Information System Evaluation of Credit to Increase the Internal Control in PT. BPRS Al-Mabrur Ponorogo”
The aim of this research is to know the Accounting Information System that used by PT. BPRS Al-Mabrur Ponorogo in order to increase the internal control, and the analyzing technique of data is description analyzing.
The result of the analyzing show that Accounting Information System of credit have used by PT. BPRS Al-Mabrur Ponorogo. It can be knew from the separating of functions that handling credit, the pre numbered and authorized documents, and the computerized report. Beside that, Accounting Information System in PT. BPRS Al-Mabrur Ponorogo also be supported by internal control.
Based on the result of the analyzing, can be made conclusion that there are something need to be corrected, for example the number of SPP is lack; there are some double job; credit function and archive function are indescribable in organization structure and its job descriptions are unmentioned clearly. Because of that, researcher gives suggestions, for example SPP must be duplicated, so customers can keep it; directors have to divide all of employee evenly in to all functions, so there are not double job; credit function and archive function have to described in organization structure and its job description must be mentioned clearly, so responsibility site will be clear and there won’t be a confusing in doing work.

 

Keyword : Sistem Informasi; Pembiayaan; Pengendalian; Intern

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/30/jiptummpp-gdl-s1-2004-desianapra-1494-Pendahul-n.pdf


Keywords


Sistem Informasi; Pembiayaan; Pengendalian; Intern