EVALUASI SISTEM AKUNTANSI PEMBERIAN KREDIT WIRAUSAHA PADA BANK JATENG CABANG BOYOLALI

Rohmadi, Dwi (2011) EVALUASI SISTEM AKUNTANSI PEMBERIAN KREDIT WIRAUSAHA PADA BANK JATENG CABANG BOYOLALI. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Bank Jateng is a company majoring in banking operation. The bank is located in Central Java and it was established by Provincial and District Government throughout Central Java. The aim of the bank establishment is to manage the district finance as district treasurer holder and to help the district economy by giving credits to small entrepreneurs. Given these lending process contain vulnerabilities of misappropriation, we need a good system. Evaluation of the credit delivery system carried out to understand the elements of the credit delivery system that includes analysis related functions, documents, accounting records and procedures that form the network system and also to understand the elements of the internal control system that includes organizational analysis, system of authorization and recording procedures, healthy practices and the quality of employees in accordance with its responsibilities. In writing this final project, the authors use two types of data, namely primary and secondary data. Primary data is data obtained directly from the source, these authors obtain primary data through direct interviews with the parts or units related organizations as well as direct observation on the object being studied. Secondary data is data that is not cultivated self-extracted by the author, is the author of the secondary data obtained through library. Based on research that has been the writer do, obtained results that in principle the system of self-employment loans to the Bank Jateng Branch Boyolali already quite good and efficient, both in terms of its operations and its internal controls. This can be evidenced by the separation of functional responsibilities in a firm, system of authorization and recording procedures are clear and implementation of healthy practices. Although they are good enough but I still found several weaknesses in this entrepreneurial lending system. These weaknesses is the absence of rotational positions that should be done periodically and not use the serial number printed document. From these findings, the authors provide suggestions for achieving an appropriate credit delivery system with a healthy practices, with way better all the documents be numbered printed and made rotation on time for the performance of office workers do not fall and cause the work to be disturbed. Keyword: Evaluation System, Entrepreneurial Credit, Bank Jateng

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Devi Nurlita Sari
    Date Deposited: 28 Aug 2013 21:48
    Last Modified: 28 Aug 2013 21:48
    URI: https://eprints.uns.ac.id/id/eprint/10829

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