Analisis Sistem Pengendalian Internal Dalam Pemberian Kredit Dan Penerimaan Angsuran (Kas) Kredit (Studi Kasus Pada Koperasi Pegawai PT. PLN (Persero) Cabang Tangerang)

Wahyuni, Fina Tri (2012) Analisis Sistem Pengendalian Internal Dalam Pemberian Kredit Dan Penerimaan Angsuran (Kas) Kredit (Studi Kasus Pada Koperasi Pegawai PT. PLN (Persero) Cabang Tangerang). S1 thesis, STIE Indonesia Banking School.

Text (Naskah Lengkap) Fina Tri Wahyuni, Ak.-Ibs.pdf Restricted to Registered users only Download (2MB)

Abstract

Cooperative Employee PT.PLN (Persero) Branch Tangerang is cooperative that has business units in the field of credit, shops, and vehicles.This cooperative effort emphasizes his efforts in lending because of this cooperative effort to obtain the greatest revenue.The authors conducted a study on analysis of the internal control system to the system of credit and installment receipts on Cooperative Employee PT.PLN (Persero) Branch Tangerang.The study aimed to evaluate the implementation of internal control system of credit and installment receipts have been run un accordance with established producers. The study was conducted by comparing the internal control system applied to the cooperative with theory regarding the internal control system.Data collection techniques that authors use is interviews, obervasi, and documentation.Result of the analysis conducted stating that the system of internal control over procedures creditand installment receipts Cooperative Employee PT.PLN (Persero) Branch Tangerang in the organizational structureisgood enough, system and procedures credit and installment receipts have implemented based on on existing assessments, healthy practices haveimplemented, and has implemented a quality recruitment in accordance with its responsibilities. But there are still shortcomings ,namely the persistence of dual tasks, supervision of the document is properly supervised, rarely do the inspection of a sudden, and implementation of job rotation is still rarely performed for executing daily.Based on the above conclusions, the authors suggest should Cooperative Employee PT.PLN (Persero) Branch Tangerang internal oversight of operational activities and also a sudden to find out the performance of employees, so as not to deviate from the rules established by the company so as to minimize fraud and errors in the records prepared by employees.Keywords : internal control, provision of credit, installment receipts.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	10 Nov 2020 08:55
Last Modified:	22 Jul 2024 03:31
URI:	http://repository.ibs.ac.id/id/eprint/1270

Actions (login required)

View Item