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Drs. H. Irfan Akuntan Nursasmita.
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Economics, Econometrics & Finance

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EVALUATION OF INTERNAL CONTROL STRUCTURE OF PERSONNEL SERVICES AT SHARP ELECTRONIC INDONESIA YOGYAKARTA BRANCH Hartati, Sri; Nursasmita., Akuntan, Drs. H. Irfan
Accounting 2009
Publisher : Accounting

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Abstract

Internal control structure includes organizational structure, method and size are coordinated to maintain the wealth of the organization, check the accuracy and reliability of the organization´s accounting data, promote efficiency and encourage compliance with management policies. The purpose of the internal control structure based on the definition are: (1) maintain the organization´s wealth, (2) check the accuracy and reliability of accounting data, (3) promote efficiency, and (4) encourage the patuhinya management policy. PT. SHARP ELECTRONICS INDONESIA Yogyakarta Branch has two main principles of sincerity and creativity as well as three supporting principles of harmony, civility and truth also requires a sound internal control structure .. Thus the application of the internal control structure of personnel services is necessary for employees to work well in accordance with their respective functions. The results of research the author of personnel services system run by PT SHARP ELECTRONIC INDONESIA Yogyakarta Branch is covering present time recording procedures, payroll processing procedures and salary payment procedures. Through the research stage, payroll systems and procedures in PT. SHARP ELECTRONICS INDONESIA been going pretty well and are adequate. It is known by the organizational structure which shows a separation of functions and clear responsibilities, authority and procedures for recording systems that provide adequate protection against property, debts, income and expenses and a healthy practice in carrying out its duties and functions within each organizational unit. Keywords: Internal Control Structure.
VIEWED FROM CREDIT RISK CREDIT AND TYPE OF INTEREST RATE GUARANTEES Case Study-BKK On PD.BPR Karangreja Purbalingga Nugroho, Afandi Setyo; Nursasmita., Akuntan, Drs. H. Irfan
Accounting 2009
Publisher : Accounting

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Abstract

This study aims to determine whether there is any difference in the bank´s credit risk BPR-BKK Karangreja PurbalinggaDitinjau of interest rate differentials credit and credit guarantees. Data collection techniques used were interviews and documentation. Data analysis techniques used to answer the first problem is to analyze the differences between the two average, which is to analyze whether there are differences in credit risk viewed from different interest rates. While the data analysis techniques used to answer the second problem is by using analysis of variance, which tested whether there are differences in credit risk viewed from a different warranty. Based on the results of data analysis can be concluded that there are differences in credit risk viewed from different interest rates. Meanwhile, to guarantee there is no difference seen the credit risk of loan collateral types PD.BPR Karangreja Purbalingga-BKK. From data analysis it can be seen there is no difference between the credit risk of loans with collateral BPKB, land certificates, and SK. PNS. Key words: credit risk, interest rate, credit guarantees.
Co-Authors Afandi Setyo Nugroho Sri Hartati