EVALUASI PENGENDALIAN INTERN PADA PROSES PEMBERIAN KREDIT MODAL KERJA PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK UNIT CAKKE CABANG ENREKANG.

Authors

  • Fajrah Yana
  • Muchran Bl
  • Ismail Badollahi

DOI:

https://doi.org/10.26618/inv.v1i2.2518

Abstract

This research has the goal to understand the implementation of the system and procedure granting working capital credit and internal control on PT BRI unit cake branch enrekang. The type of research is descriptive qualitative. The data is primary and secondary data. The collection of data using interviews and observation. The result oh this research describe several weaknesses in the system and procedures and internal control in PT BRI unit cake branch enrekang. Based on the results from the study, then suggested that there is no double on account of officer, adding from sheets ceklist, and should be done in internal control supervision document or file-file routinely.

References

Abdullah, Thamrin dan Francis Tantri. Manajemen Pemasaran. Cetakan II. Jakarta: Penerbit Balai Pustaka.

Firdaus, Rachmat, Maya Aryanti (2011). Manajemen Perkreditan Bank Umum. Bandung: Penerbit Alfabeta.

Hery 2013. Setiap auditor harus baca buku ini. Jakarta: Penerbit Grasindo.

Kasmir 2014. Dasar-dasar Perbankan. Edisi Revisi. Cetakan kedua belas. Jakarta.: penerbit PT. Raja Grapindo Persada.

Kamsir 2012. Analisis Laporan Keuangan. Jakarta: Penerbit PT. Raja Grapindo Persada.

Kasmir.2011. Analisis Laporan Keuangan. Jakarta: Penerbit Raja Grapindo Persada.

Mulyadi. Audit 1. Edisi Keenam. Jakarta: Penerbit Salemba.

Mulyadi. Audit 2. Edisi Keenam. Jakarta: Penerbit Salemba.

Martono, Nanang (2011). Metode Penelitian Kuantitatif: Analisis Isi dan Analisis Sekunder, Ed.Revisi 2. Jakarta: Rajawali Pers.

Mulyadi , 2013. Sistem Akuntansi. Edisi ketiga, Cetakan ketiga. Jakarta: Penerbit Salemba Empat.

Valery G. Kumaat 2011. Internal Audit. Jakarta: Penerbit Erlangga.

Alfitri, 2011. Community Development, Teori dan Aplikasi. Pustaka Pelajar Yogyakarta

Downloads

Published

2019-09-05

Issue

Vol. 1 No. 2 (2019): September 2019

Section

Articles

License

Authors who publish with Invoice: Jurnal Ilmu Akuntansi agree to the following terms:

  1. Copyright Ownership
    The copyright of all articles published in this journal remains with the author(s). However, the authors grant Invoice: Jurnal Ilmu Akuntansi the right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). This license allows others to share, copy, redistribute, adapt, and build upon the work for any purpose, even commercially, as long as proper credit is given to the original author(s) and the source.

  2. Licensing and Access
    Invoice: Jurnal Ilmu Akuntansi provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. All published materials are available freely without subscription or payment and can be accessed, downloaded, and reused by any user provided that appropriate attribution is given.

  3. Permission for Reuse
    For uses not covered by the CC BY 4.0 license, such as commercial reprints, translations, or any form of adaptation without clear attribution, users must obtain written permission from the editorial team. Requests for such permissions can be directed to the editorial office at: [insert journal email here].

  4. Plagiarism and Originality
    Authors are responsible for the originality of their submissions. All articles are screened for plagiarism using appropriate tools before acceptance. Manuscripts found to contain unoriginal content or infringing materials will be rejected or retracted as per journal policy.