EVALUASI SISTEM PENGENDALIAN INTERN UNTUK PEMBERIAN DAN PELUNASAN KREDIT (STUDI KASUS PADA PERUM PEGADAIAN CABANG BOJONEGORO)

Irwantono Irwantono

Abstract


This research is a case study at Bojonegoro Branch Pawning department with the title ?The Evaluation of Intern Controlling System for Giving Credit and Payment in Bojonegoro Branch Pawning Department.
The purpose of this research is to find out how far the intern controlling system at Bojonegoro Branch Pawning Department with the clear criterion and description approachment and to find out the giving credit and payment in Bojonegoro Branch Pawning Department.
The analysis which is used in this research is Descriptive Analysis. The test in this research is by comparing the description of the data collected with the standard situation determined before. However, the information?s which have been gotten about the intern controlling system in narration, descriptions about transaction flows, files about giving about intern controlling system and giving credit and payment system flows.
From the research, there is no separating duties and responsibilities between the appraiser and the clerk, administration staff at the intern controlling system of giving credit and payment. Besides, the appraisers determine themselves in analyzing the goods without the confirmation from the Branch Director so that it causes some fraudulent which inflict a financial loss of the department.
From the research, we can conclude that it is not necessary to add the sections but it is necessary to separate the duties and the responsibilities between the appraisers and the clerk, administration staff, and for the appraisers before give the final credit value should confirm with the Branch Director to get some suggestions and ideas.

 

Keyword : pengendalian intern; pelunasan kredit

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/12/jiptummpp-gdl-s1-2004-irwantono9-551-Pendahul-n.pdf


Keywords


pengendalian intern; pelunasan kredit