EVALUASI SISTEM PENGENDALIAN INTERN ATAS PROSEDUR PEMBERIAN KREDIT DAN PENERIMAAN ANGSURAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) “DELTA MAKMUR” SIDOARJO
| Main Author: | Novitasari, Dian |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/9835/1/EVALUASI_SISTEM_PENGENDALIAN_INTERN_ATAS_PROSEDURPEMBERIAN_KREDIT_DAN_PENERIMAAN_ANGSURAN_PADA_KOPERASIPEGAWAI_REPUBLIK_INDONESIA.pdf http://eprints.umm.ac.id/9835/ |
Daftar Isi:
- This study is descriptive in KPRI "Delta Makmur" Sidoarjo with the title "On the Internal Control System Analysis Procedures and Acceptance Lending Installment In KPRI" Delta Makmur "Sidoarjo. " The purpose of this study to analyze the system of internal control over procedures for granting credit and installment receipts exist in KPRI "Delta Makmur" Sidoarjo, and provide suggestions to help on existing problems. This study uses interviews and documentation techniques and analysis techniques used by stage element of the internal control system that includes organizational structure that separates the strictly functional responsibilities, procedures for granting credit and installment receipts in accordance with sound internal control system, a healthy practice in carrying out duties and functions of each organizational unit, the quality of employees in accordance with its responsibilities. The results showed that the system of internal control over procedures for granting credit and installment receipts in the organizational structure is feasible, systems and procedures for granting credit and installment receipts have been implemented based on existing provisions, but there are still shortcomings, healthy practices have been implemented, and has held reception quality employees in accordance with its responsibilities. Based on the above conclusions, the authors suggest to increase internal oversight of operational activities, so as not to deviate from the rules established by the company, further improve a healthy practice, and to improve the quality of employees.