ANALISIS SISTEM PENGENDALIAN INTERN PEMBERIAN KREDIT PADA PT. BPR PUJON JAYA MAKMUR MALANG
| Main Author: | WAHYUNINGSIH, EKA SETYO |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/15021/ |
Daftar Isi:
- This research is a case study conducted at PT . BPR Pujon Jaya Makmur is located at Jalan Abdul Manan Wijaya No. 354 District. Malang. The purpose of this study was to determine whether the system of internal controls over the procedures for granting and repayment of loans at PT. BPR Pujon Jaya Makmur has been effective. Stages of analysis used is the analysis of the organizational structure that separates strictly functional responsibilities, authority system analysis procedures for granting credit, analyzes sound practices in carrying out the duties and functions of any organization, analysis of appropriate quality employee responsibilities. The results of this analysis, internal control system implemented by PT. BPR Pujon Jaya Makmur has been effective but there are some drawbacks due to its organizational structure, although there geminating task but it can be fixed, other than that there is still a shortage that is not the implementation of job rotation and the existence of a form that is not printed serial number and filing documents only duplicate 1. Of these problems should be PT. BPR Pujon Jaya Makmur immediately perform the rotation positions, numbering form, as well as the archiving of documents in 2 or 3 to reduce the impact/risk of fraud because company employees in the credit granting process.