Evaluasi Pengendalian Internal pada Prosedur Pemberian Pembiayaan (Studi Kasus: PT BPRS Bangun Drajat Warga, Yogyakarta)
| Main Authors: | , DIAH NURCAHYATI, , Prof. Dr. Suwardjono, M.Sc. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/129882/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70291 |
Daftar Isi:
- Banking is an industry having some risks. Besides bank involves people�s funds, it has to manage those funds as credit provision, purchasing securities, and other kinds of investments. Banking also is vulnerable to various risks if the management cannot manage properly. One kind of bank�s risks is credit risk. Credit risk is a risk resulted from debtors or other parties� defaults on bank. Risk management is a crucial factor in bank�s management. Therefore, to minimize credit risk, then banks should have a good internal control system in providing credit to their clients. Banks� internal control can select potential debtors that will make some loans from them by considering some aspects to be analyzed-whether the potential debtors can pay their debts or not and whether data given by the potential debtors are reliable or not. The purpose of this study was to evaluate internal control system in credit provision procedures performed by the company and compare the procedures with COSO framework. This study was a consulting research, in which researcher acted as a consultant evaluating financing internal control system. Researcher took some steps in evaluating internal control: (1) identify elements of internal control in company�s internal documents