ADVANCE
Vol 6, No 2 (2019): December

ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP PEMBERIAN KREDIT (STUDI KASUS PADA PT. BANK KARTADHANI MULYA KABUPATEN SUKOHARJO)

Heni Ramita Sari (STIE AUB Surakarta)
Setyani Sri Haryanti (STIE AUB Surakarta)



Article Info

Publish Date
05 Mar 2020

Abstract

Internal control is an organization planning and method which is used to keep or protect assets, to create accurate and trusted information, to fix efficiency, and to drive the management policy to be obeyed. The purposes of this research are to know the implementation of internal control system towards credit loan at PT. BPR Karthadhani Mulya Kabupaten Sukoharjo. This research uses case study at PT. BPR Kartadhani Mulya in Sukoharjo. Technique of collecting data uses interview, observation, and documentation. While technique of analyzing data uses control testing by using stop-or-go sampling method. The result of analysis data can be summarized that internal control system towards credit loan which is done by PT. BPR Kartadhani Mulya Kabupaten Sukoharjo has met the requirement of internal control system according to COSO (Committee of Sponsoring Organization). It consists of control environment, riskĀ  assessment, controlling activities, information andĀ  communication, and controlling.

Copyrights © 2019






Journal Info

Abbrev

advance

Publisher

Subject

Economics, Econometrics & Finance

Description

Terbitan Berkala Ilmiah (ADVANCE) Program Studi S1 Akuntansi diterbitkan oleh Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Sekolah Tinggi Ilmu Ekonomi "AUB" Surakarta, dimaksudkan sebagai media pertukaran informasi dan karya ilmiah antara staf pengajar, alumni, mahasiswa, dan masyarakat ...