Sesiady, Neka Ayang (2018) Analisis Sistem dan Prosedur Pemberian Kredit Modal Kerja dalam Upaya Mendukung Pengendalian Intern (Studi pada PT. BPR Nusamba Wlingi Cabang Kepanjen). Sarjana thesis, Universitas Brawijaya.
Abstract
PT. BPR Nusamba Wlingi Cabang Kepanjen adalah Bank Perkreditan Rakyat yang berperan dalam pengembangan usaha masyarakat melalui pelayanan jasa perbankan di wilayah sekitarnya. Salah satunya adalah penyaluran jasa kredit modal kerja yang diharapkan mampu meningkatkan kestabilan ekonomi masyarakat. Penelitian ini bertujuan untuk mengetahui sistem dan prosedur pemberian kredit modal kerja yang telah dilakukan oleh PT. BPR Nusamba Wlingi Cabang Kepanjen sebagai upaya mendukung pengendalian intern. Jenis penelitian yaitu deskriptif. Sumber data yang digunakan adalah sumber data primer dan sekunder. Data diperoleh dengan teknik wawancara dan dokumentasi. Berdasarkan penelitian yang sudah dilakukan bahwa sistem dan prosedur pemberian kredit modal kerja yang dilaksanakan oleh PT. BPR Nusamba Wlingi Cabang Kepanjen sudah cukup baik, penggunaan formulir dan pemisahan fungsi sudah dijalankan sesuai prosedur. Berdasarkan hasil penelitian, disarankan agar fungsi tugas AO tidak merangkap tugas SID, diperlukan tambahan fungsi internal auditor, dilakukan Surprissed Audit, dan AO melakukan on the spot lebih rutin.
English Abstract
PT. BPR Wlingi Kepanjen Branch is Rural bank which has role in developing people’s job through banking service in it is region. One of the service is the distribution of working capital credit that is hoped to be able to improve people’s economy stability. This research is meant to know the system an prosedure of giving working capital credit which has done by PT. BPR Nusamba Wlingi Kepanjen Branch as an effort to support internal control. The research’s type is descriptive. The data sources used are primary data and secondary data. The data obtained by interview and documentation techniques. Based on research that has been done telling that the system and procedures of network capital’s release conducted by PT. BPR Nusamba Wlingi Kepanjen Branch was good enough, the use of forms and fuction separation have been run according to the procedure. According to the result of research, it is suggested that the job function of AO is not get double job as SID, it is required the extra amount of Auditor Internal Function, do the surprissed audit, and AO do on the spot more routine.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/689/051808744 |
| Uncontrolled Keywords: | Sistem dan Prosedur, Kredit Modal Kerja, Pengendalian Intern- System and Procedure, Working Capital Credit, Internal Control. |
| Subjects: | 300 Social sciences > 332 Financial economics > 332.7 Credit |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 08 Jan 2019 02:38 |
| Last Modified: | 25 Oct 2021 07:07 |
| URI: | http://repository.ub.ac.id/id/eprint/162287 |
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