EVALUASI SISTEM PENGENDALIAN INTERN DALAM SISTEM PEMBERIAN KREDIT PADA KSU CITRA CEMERLANG

KURNIAWAN, HARYA ADI (2011) EVALUASI SISTEM PENGENDALIAN INTERN DALAM SISTEM PEMBERIAN KREDIT PADA KSU CITRA CEMERLANG. Other thesis, UNIVERSITAS SEBELAS MARET.

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    Abstract

    The problem is going to find the answer in this research is the way in the accreditation of systems of accounting information in KSU Citra Cemerlang and if in the systems of accounting information of the KSU credit Citra Cemerlang has joined a strong internal control system. Method of data collection that the writer uses interviews, observation, documentation and library stdudi. The analysis of data from this study carried out by an assessment of the related functions, documents that are used, the accounting records are used, the internal control system that separates strictly the responsibilities and procedures of accounting information of the credit system. Results of the evaluation show the classification of accounts has been good, but the weakness in the use of form is a document used in information systems accounting, especially the provision of credit and BRPP still printed SPK numbered series. Weaknesses in an organizational unit separated responsibilities and is strictly a function of credit facilities undertaken by the Department of credit, lack of separation of functions between the tested agents evaluating security with the officer who conducted the analysis of credit. The conclusion can be drawn from these tests is the internal control system of credit in KSU Citra Cemerlang good in general. On the basis of these conclusions was presented the following suggestions, which is a document that is mainly used BRPP and SPK a serial number must be printed and there is a separation of functions between the tested agents evaluating guarantee with the officer who conducted the analysis of credit and credit analysis should be on the ground. It is useful to reduce the risk of fraud, as well as to analyze the security of the debtor in order to avoid the possibility of presenting a fictional credit and arrears or bad credit. Keyword: system of internal control of credit.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Users 854 not found.
    Date Deposited: 17 Jul 2013 20:20
    Last Modified: 17 Jul 2013 20:20
    URI: https://eprints.uns.ac.id/id/eprint/5818

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