EVALUASI SISTEM PENGENDALIAN INTERN PADA FUNGSI PEMBIAYAAN DI BMT-UGT SIDOGIRI PASURUAN
| Main Author: | Charizi, Hilmi |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14914/ |
Daftar Isi:
- The purpose of this study was to evaluate the internal control system of the financing function in BMT-UGT Sidogiri Pasuruan. In this study, the authors evaluated by analyzing the organizational structure and job description, analyzing systems of authority and recording procedures, analyze work practices healthy, analyze the quality of the employee in accordance with the responsibilities and duties. Type of research is descriptive qualitative study is to conduct research on the analysis of an object so that it can describe the condition of the object under study. In this study, the type of data used is qualitative data, this research is a case study that takes the data from BMT-UGT Sidogiri. Source of data used are primary data and secondary data. Techniques of data collection is the interview data and documentation. These results indicate that, implementation of internal control system of the organizational structure and division of labor in the BMT-UGT Sidogiri unfavorable, the persistence of inadequate organizational unit and an error occurs authority and duties geminating. Implementation of the internal control system on financial procedures in BMT-UGT Sidogiri still not effective, still found fault in the unit financing authority. Implementation of internal control system to have a good healthy practice, where cooperative Sidogiri has taken steps in accordance with the practice of healthy elements of the internal control system. Internal control system of employee skill level is good enough, where cooperative Sidogiri have trained personnel to assist their performance.