Skripsi

EVALUASI SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS PEMBIAYAAN BISNIS MODAL KERJA iB PADA PT. BANK MEGA SYARIAH CABANG PANGKALAN BALAI

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Penilaian

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The purpose of this study were 1) to determine the cause of the occurrence of bad loans on Pangkalan Balai Branch of PT. Bank Mega Syariah 2) to formulate policies that can be taken by the bank management to address the problem of bad debts. Compliance testing conducted on the internal control system using stop-or-go sampling method. Determination of the number of samples selected using the help of tables of minimum sample size for testing the control (Zero Expected Occurance), set the level of reliability (reliability levels) 95% and the highest limit of the expected accuracy (Desired Precission Upper Limit I DUPL) 5%. The results of this compliance testing is an amount of the limit of accuracy achieved (Achieved Precission Upper Limit/AUPL) of 3%. Based on the results of the studies, AUPL were less than or equal to DUPL, then the existing internal control is effective. This may imply that the elements of internal control conlained in the credit granting process has been implemented by management. The results founds that internal control system implemented by Pangkalan Balai Branch of PT. Bank Mega Syariah has completed most of the criteria of the elements of internal control systems, but there are still any shortcomings in terms of regular supervision of credit to customers, so that bank customers do not know the actual circumstances . Consequently the possibility of bad credit risks arising from the customer increases, due to circumstrmces that do not allow customers to complete their installment payment or because the customer does not want to settle their installment payment. The conclusion of the study is that the existing system of internal control in the process of working capital financing iB and adequate has been implemented by management. To minimize the risk of losses from bad debts, the authors suggest that companies to maximize human resources that are owned (accounts officer), to conduct regular visits to customers, so that when there is the possibility of bad credit risks, companies can take the necessary action. In addition, this policy can be used as an attempt to approach customers and facilitate customers to pay liabilities of their installment.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1207000668	T28974	T289742012	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T289742012

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2012

Collation

xvi, 116 hlm.: Ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

332.380 7

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

-

Subject(s)

Audit Internal
Akuntansi
Sistem Pengendalian Internal

Specific Detail Info

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Statement of Responsibility

HALIM

Other version/related

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