ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PROSEDUR PEMBERIAN KREDIT PUNDI KENCANA (STUDI KASUS PADA PT. BANK JATIM CABANG MALANG)
| Main Author: | Saputra, Ayung Randa |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2008
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/7577/1/ANALISIS_SISTEM_PENGENDALIAN_INTERN_TERHADAP_PROSEDUR_PEMBERIAN_KREDIT_PUNDI_KENCANA.pdf http://eprints.umm.ac.id/7577/ |
Daftar Isi:
- Research takes place in the form of case study at PT. Bank Jatim, Malang Branch, in the title of The Analysis of Internal Control System Against Pundi Kencana Credit Delivery Procedure at PT. Bank Jatim Malang Branch. The objective of research seems about to understand the implementation of internal control system against credit delivery procedure and to analyze internal control system against credit delivery procedure and system such that the favorable internal control system suits to internal control elements such that the delivery of credit evolves as expected. Data analysis techniques include the analysis of organization structure against credit provider, the analysis of authorization system and credit delivery procedures, the analysis of healthy practice, and the analysis of capable employee. Results of research indicate that PT. Bank Jatim, Malang Branch, has conducted favorable internal control system. It becomes evident with its organization structure and credit delivery authority in which it provides functional separation in which the functions need authorization from functional manager with the authority to do the activity. A function cannot be given full responsibility to do all stages in a transaction. The credit delivery authority involves the separation of responsibility and the existence of job authority in the organization function of credit division such that the authority abuse doesn’t emerge during the pundi kencana credit delivery procedure started from initial proposition to credit realization. This remains important because every implementation of task includes other division to check and to supervise every implementation of credit activity. The next analysis will be using the analysis of healthy practice and the analysis of the capable employee in which this becomes evident with the existence of serially numbered and printed form documents with the authorization from the related officials. The authorization takes form in signature. In addition, the examination has been conducted four times a year with job rotation for once of three years. The analysis of capable employee considers whether PT. Bank Jatim employs education qualification in selecting employee candidate for certain post. To improve banking knowledge, employees accept trainings and seminars about banking world. This way increases the knowledge about the prevention and treatment of credit. It can be concluded that PT. Bank Jatim, Malang Branch, has considered favorable internal control system. The pundi kencana credit delivery procedure has concerned with favorable internal control system elements.