Penerapan Sistem Pengendalian Internal Perbankan Dalam Menunjang Efektivitas Pemberian Pembiayaan
Abstract
This study aims to find out how the system of providing financing for small and medium enterprises, and to find out the internal banking control system that is applied in supporting the effectiveness of providing small and medium business financing at PT. Bank BNI Syariah Medan Branch Office.
The method used in this study is descriptive qualitative method that is data obtained based on the results of research, then processed, analyzed and interpreted using existing theories to then draw conclusions.
Based on the results of the study, the author draws the conclusion that the system of financing is applied to PT. Bank BNI Syariah Medan Branch Office the process is not too difficult and quite easy. And the application of an internal control system at PT. Bank BNI Syariah Medan Branch Office complies with COSO theory so that it can support the effectiveness of financing.
Full Text:
PDFReferences
Alvin A. Arens.,dkk, Auditing dan Jasa Assurance, Jakarta:Erlangga, 2015.
Gondodiyoto, Sanyoto, Audit Sistem Informasi Jakarta:Mitra Wacana Media, 2007.
Halim, Hamzah, Legal Audit dan Legal Opinion Jakarta: Prenadamedia Group, 2016.
Hartadi, Bambang, Sistem Pengendalian Internal dalam Hubungannya dengan Manajemen dan Audit, Yogyakarta: BPFE Edisi ketiga, 1999
Harun Hesty, Penerapan SPI Dalam Menunjang Efektivitas Pemberian Kredit Usaha Pada BRI KCP Manado, Vol.1 No.3
Hery, Auditing (Dasar-dasar Pemeriksaan Akuntansi) Jakarta: Kencana Pernada Media Group, 2011.
Kasmir, Dasar-Dasar Perbankan, Jakarta : Rajawali Perss, 2010
Paramitha, Rara Olyvya, Zahra Puspitaningyas dan Suhartono, Penerapan Sistem Pengendalian Internal Prosedur Kredit PT. Bank Rakyat Indonesia (Persero), Tbk Unit Kasiyan Cabang Jember Jawa Timur, Vol.--, h.12.
Purwono, Edi, Aspek-aspek EDP Audit Pengendalian Internal pada Komputerisasi, Yogyakarta: Andi Offset, 2004.
Sari, Linda Mega, Penerapan Implementasi Pengendalian Internal dalam Sistem Pemberian Kredit Usaha Mikro Kecil Menengah PT. Bank Rakyat Indonesia (Persero) Tbk, Vol.--, h.13.
Sugiyono, Metode Penelitian Pendidikan; pendekatan kuantitatif, kualitatif, dan R&D. Cet IV, Bandung; CV. Alfabeta, 2008.
www.bnisyariah.co.id
DOI: https://doi.org/10.30596/aghniya.v1i1.2559
Refbacks
- There are currently no refbacks.
Aghniya: Jurnal Ekonomi Islam is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Aghniya: Jurnal Ekonomi Islam
Faculty of Islamic Religion,Universitas Muhammadiyah Sumatera Utara. Address: Kampus Utama Jl. Kapten Muchtar Basri No.3, Glugur Darat II,Medan Sumatera Utara-20238.
E-mail: aghniya@umsu.ac.id