Department of Accounting, 2009

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EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP PROSEDUR PEMBERIAN KREDIT PADA KOPERASI BANK PERKREDITAN RAKYAT MULYO RAHARJO KAB. MAGETAN

Risa Wijayaningtiyas

Abstract


The research is a descriptive research titled: ?Evaluation of Internal control system Evaluation to the procedure of Debt allowance in Bank Perkreditan Rakyat Cooperation Unit Mulyo Raharjo Magetan Residence?.
The research aimed to describe the internal controlling system at debt allowance and evaluating the effectiveness of internal control system in debt allowance in Bank Perkreditan Rakyat Cooperation Unit Magetan Residence.
The research used interview and documentation to collect data needed and analysis technique used according to the phase of internal control system element, authority and good recording procedure, health practice and good employee.
The research showed that internal control system of Bank Perkreditan Rakyat Cooperation Unit Magetan Residence couldn?t be said effective since there was no order number in debt allowance procedure, position cycle didn?t exist in routine way, there was no investigation about educational background in recruiting and accepting new employee, and there was no training for new employee.
According to above conclusion, the writer recommended several things to be attention, they were: there needed printed order number to decrease cheating aspect, there needed a routine cycle to reduce the possibility of department?s cooperation, there needed investigation about educational background in recruitment to guarantee the employee has skill and the new employee was also joined the work-training to give more knowledge in doing his job and responsibility.

 

Keyword : EVALUASI SISTEM PENGENDALIAN INTERNAL



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