EVALUASI SISTEM PENGENDALIAN INTERN PEMBIAYAAN MURABAHAH PADA PT. BPRS BHAKTI HAJI MALANG
| Main Author: | Lutfitriansah, Edi |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/8738/1/EVALUASI_SISTEM_PENGENDALIAN_INTERNPEMBIAYAAN_MURABAHAHPADA_PT.pdf http://eprints.umm.ac.id/8738/ |
Daftar Isi:
- This research is a case study on PT. BPRS Bhakti Haji Malang with the title "Evaluation of Internal Control System Murabaha Financing On Page BPRS Bhakti Haji Malang ". The purpose of this study was to describe the control system intern for the SRB murabahah BHM. The result is expected can be used as a material consideration by the manager of SRB BHM especially regarding the internal control system as an assessment of murabahah filed by the customer. In completing this study, researchers used a technique of analysis Qualitative descriptive data, ie by following these steps: evaluate internal control system which is associated with elements of the system internal control itself, namely: organizational structure, authority systems and recording procedures, healthy work practices, quality of employees in accordance with field. From the results of research conducted conclude that the organizational structure and the system of authority in general SRB BHM is clearly divided between the functions that exist with the task owned by their respective functions related but there are still two positions occupied by one person. Leave the is a right for employees, as long as there is no consideration of the bank so that it can interfere with the duties and responsibilities of each function existing. Recruitment of employees using the selection entry as well as the conditions must be met by prospective employees. Recording procedure on the form RP (Actual Financing) only made one copy to be archived in the bank just so the customers are less aware of their rights and responsibilities. Based on the above conclusions, the authors suggest a sudden inspection should more often be done to increase the responsibilities of each function existing. Taking time off which is a right for employees should have considered to cause an internal check on the existing functions. In form RP (Actual financing) should be made two copies where the additional The second double to left to the customer with the aim that each parties are aware of the rights and responsibilities.