PENGENDALIAN INTERN DAN PEMBERIAN KREDIT USAHA: ANALISIS PERANAN DAN EFEKTIFITAS SISTEM
Abstract
Abstract. Necessary strategic efforts in maintaining the wheels of business that is being run, one business that can be done is to maximize the internal control of the company. Control can be done by this company depends on the type of company, whether for service, commercial or manufacturing. The purpose of this study was to determine the extent of control internal role undertaken by the company in providing business loans to prospective clients effectively and in accordance with a predetermined system. The research methodology used is a descriptive qualitative analysis that provides clear explanations in accordance with the empirical conditions that occur in the field. As for the location of the research in this study is one of the companies engaged in the provision of credit services, using interview techniques, observe, and processing of secondary data derived from the company. The conclusion of the research is that by using a good internal control system in each agency or fields at various levels of management will maximize the performance of the management, particularly in the areas of lending, loans provided are allowed to be provided effectively to customers whom really needs. Recommendations from this study are specifically for the business unit where research was conducted in order to maximize the use of technology-based systems that have / computerization and provide training to the user/users of computerized systems so they can be used more leverage than it already obtained.
Keywords: Internal Control; Enterprise Lending; Effectiveness System.
Abstrak. Upaya strategis yang diperlukan dalam menjaga roda bisnis yang sedang dijalankan, salah satu bisnis yang bisa dilakukan adalah memaksimalkan pengendalian internal perusahaan. Pengendalian yang bisa dilakukan oleh perusahaan ini tergantung dari jenis perusahaan, baik untuk jasa, komersial maupun manufaktur. Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana kontrol peran intenal yang dilakukan oleh perusahaan dalam memberikan pinjaman usaha kepada calon nasabah secara efektif dan sesuai dengan sistem yang telah ditentukan. Metodologi penelitian yang digunakan adalah analisis kualitatif deskriptif yang memberikan penjelasan yang jelas sesuai dengan kondisi empiris yang terjadi di lapangan. Sedangkan untuk lokasi penelitian dalam penelitian ini adalah salah satu perusahaan yang bergerak dalam penyediaan layanan kredit, dengan menggunakan teknik wawancara, observsi dan pengolahan data sekunder yang berasal dari perusahaan. Kesimpulan penelitian yaitu dengan menggunakan sistem pengendalian internal yang baik di setiap instansi atau bidang pada berbagai tingkat manajemen akan memaksimalkan kinerja manajemen, terutama di bidang pinjaman, pinjaman yang diberikan diberikan secara efektif kepada nasabah yang benar-benar membutuhkan. Rekomendasi penelitian yaitu khusus untuk unit bisnis dimana penelitian dilakukan untuk memaksimalkan penggunaan sistem berbasis teknologi yang memiliki / komputerisasi dan memberikan pelatihan kepada pengguna / pengguna sistem komputerisasi sehingga bisa dimanfaatkan lebih maksimal daripada yang sudah ada. diperoleh.
Kata Kunci: Pengendalian Internal; Pemberian Pinjaman Perusahaan; Sistem Efektivitas.Keywords
Full Text:
PDFReferences
Akhigbe, A., & Mcnulty, J. E. (2011). Journal of Economics and Business Bank monitoring , profit efficiency and the commercial lending business model. Journal of Economics and Business, 63(6), 531–551. http://doi.org/10.1016/j.jeconbus.2011.07.001
Benaroch, M., Chernobai, A., & Goldstein, J. (2012). International Journal of Accounting Information Systems An internal control perspective on the market value consequences of IT operational risk events. International Journal of Accounting Information Systems, 13(4), 357–381. http://doi.org/10.1016/j.accinf.2012.03.001
Bodnar, George H., W. S. H. (2000). Sistem Informasi Akuntansi. (R. M. T. Amir Abadi Jusuf, Ed.) (6th ed.). Jakart: Salemba Empat.
Dowdell, T. D., Herda, D. N., & Notbohm, M. A. (2014). Research in Accounting Regulation Do management reports on internal control over financial reporting improve financial reporting ? RESEARCH IN ACCOUNTING REGULATION, 1–6. http://doi.org/10.1016/j.racreg.2014.02.011
Francisco, J., Sánchez, M., & Lechuga, G. P. (2016). Assessment of a credit scoring system for popular bank savings and credit. Contaduría Y Administración, 61(2), 391–417. http://doi.org/10.1016/j.cya.2015.11.004
Indonesia, I. A. (2001). Standar Profesional Akuntan Publik. Jakart: Salemba Empat.
Indonesia, R. (1992). Undang-undang No. 7 tahun 1992 Tentang Perbankan.
Indonesia, R. (1998). UU No 10 Tahun 1998 Perubahan atas UU No 7/1992.
Jennings, M. M., Pany, K., & Reckers, P. M. J. (2008). Advances in Accounting , incorporating Advances in International Accounting Internal control audits : Judges ’ perceptions of the credibility of the fi nancial reporting process and likely auditor liability. International Journal of Cardiology, 24(2), 182–190. http://doi.org/10.1016/j.adiac.2008.08.006
Kothari, C. (2004). Research methodology: methods and techniques. New Age International. http://doi.org/http://196.29.172.66:8080/jspui/bitstream/123456789/2574/1/Research%20Methodology.pdf
Mock, T. J., Sun, L., Srivastava, R. P., & Vasarhelyi, M. (2009). International Journal of Accounting Information Systems An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment. International Journal of Accounting Information Systems, 10(2), 65–78. http://doi.org/10.1016/j.accinf.2008.10.003
Mulyadi. (2014). Auditing “Pemeriksaan Akuntansi.” Jakart: Salemba Empat.
Skaife, H. A., Veenman, D., & Wangerin, D. (2013). Internal control over financial reporting and managerial rent extraction : Evidence from the profitability of insider trading $. Journal of Accounting and Economics, 55(1), 91–110. http://doi.org/10.1016/j.jacceco.2012.07.005
Xu, C., & Zhou, Z. (2016). The study of internal control and over-investment on corporate credit risk. Procedia - Procedia Computer Science, 91, 109–113. http://doi.org/10.1016/j.procs.2016.07.047
Yergin, H., Mercan, M., & Erol, A. (2015). Assessment of Efficiency and Effectiveness of Micro Credit Application From Socio-Economic and Political Perspectives : The Case of Hakkari. Procedia Economics and Finance, 23(October 2014), 176–179. http://doi.org/10.1016/S2212-5671(15)00405-0
DOI: https://doi.org/10.17509/jrak.v4i3.4670
Refbacks
- There are currently no refbacks.
Jurnal Riset Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
View My Stats