EVALUASI TERHADAP SISTEM PENGENDALIAN INTERN UNTUK PEMBERIAN KREDIT DAN PENERIMAAN ANGSURAN PADA PRIMER KOPERASI PEGAWAI REPUBLIK INDONESIA (PRIMKOPRI) “SEJAHTERA” KOTA BLITAR
| Main Author: | Supriana, Agus |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/8692/1/EVALUASI_TERHADAP_SISTEM_PENGENDALIAN_INTERN_UNTUKPEMBERIAN_KREDIT_DAN_PENERIMAAN_ANGSURAN_PADA_PRIMERKOPERASI_PEGAWAI_REPUBLIK_INDONESIA.pdf http://eprints.umm.ac.id/8692/ |
Daftar Isi:
- This research is a case study on PRIMKOPRI "Prosperous" City of Blitar with the title for Evaluation of Internal Control System For Granting Credit and Installment Receipts in PRIMKOPRI "Prosperous" City of Blitar. The purpose of this study was to evaluate the system of credit and installment receipts in PRIMKOPRI "Prosperous" City of Blitar and to evaluate the internal control system for the provision of credit and installment receipts in PRIMKOPRI "Prosperous" Blitar City to conform with the objectives of internal control. In this case the internal control system, the goals are to maintain the security of company property, check the accuracy and correctness of accounting data, increase the efficiency in operations and to encourage compliance with management policies are defined, using the elements of internal control systems which include: Structure organization where there is proper separation of responsibilities, systems and procedures are satisfactory, a healthy practice to do in carrying out the duties and functions of each part of the organization and employees that quality is balanced with responsibility. To determine whether effective internal control system for the provision of credit and installment receipts, then the researcher will describe, among others: the systems and procedures must be able to separate the operational functions of recording companies and credit activities so that no one who was given the responsibility bagianpun more than one to perform all phases of a transaction. The division of functional responsibilities and authority systems and established procedures will not be performing well if not realized with healthy practices in implementation. By streamline and implement systems of internal control over credit and installment receipts, then the company will be able to achieve the objectives of the internal control system as expected and in addition to business development will also help to foster the benefits based on the principles of business management through sound management. Based on the above conclusions, the researchers implication that PRIMKOPRI "Prosperous" Blitar City entered into perfecting internal control system that has existed throughout these things can be done