EVALUASI SISTEM PENGENDALIAN INTERN PADA FUNGSI PEMBIAYAAN PADA BANK SYARIAH (Studi Kasus pada BRI Syariah Cabang Malang)
| Main Author: | Havidah, Hevi |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14950/ |
Daftar Isi:
- This research is a case study on PT . BRI Syariah Malang with the title " On the Evaluation of Internal Control Systems Functions Financing Mudharabah In Islamic Banking ". The purpose of this study was to evaluate the internal control system to function pembiaayan on BRI Syariah Malang. The results of this research can be used as a material consideration by the manager of the BRI Syariah Malang especially regarding the internal control system as an assessment of the financing is raised by the customer. In completing this study, researchers used qualitative data analysis techniques, namely the following steps evaluating the system of internal control that isassociated with elements of the internal control system itself, namely organizational structure, authority system and recording procedures, work practices healthy, and quality employees in accordance with the duties and responsibilities. From the results of research conducted concluded that the organizational structure and systems of authority on BRI Syariah Malang in general is clearly divided between the existing functions of the job held by each relevant function and is based on Islamic principles. To leave a healthy work practices that are right for employees, as long as there is no consideration of the bank so as to interfere with the duties and responsibilities of each of the existing functionality. As well as for hiring qualified employees using the admission and the conditions that must be met by the prospective employee. But education training for new employees not yet done so are less effective in fostering the ability and skills. Based on the above conclusions, the authors recommend more frequent spot checks should be done to increase the responsibilities of each function exist. Leave the decision which is right for employees should be considered to give rise to internal check on existing functionality. On education and training needs to be done in order to carry out their duties properly.