Evaluasi sistem akuntansi pemberian kredit pada PD. BPR-BKK Boyolali Kota Cabang Ngemplak

Oleh :
Puji Listiyani - F3308091 - Fak. Ekonomi dan Bisnis

The purpose of this research is done in PD. BPR-BKK of Boyolali Town at Ngemplak Branch which is located in Sawahan, Ngemplak, Boyolali. The research has aim to find out, evaluate, and give positive suggestion toward the increase of the efficiency of credit giving system in PD. BPR-BKK of Boyolali Town at Ngemplak Branch. The result of the research which is done by the writer, it can be concluded that in the credit giving system in PD. BPR-BKK of Boyolali Town at Ngemplak Branch there had been the division of functional responsibility between sections, the use of printed series number, the us of double document, and the competence system of document authority. Based on the result of research finding derived, then the suggestion that can be given by the researcher is that PD. BPR-BKK of Boyolali Town at Ngemplak Branch must optimize more its Credit Analysis Department, must be selective in choosing debitor candidate, and then the Internal Supervision Unit must be more intensive in implementing investigation and carrying out a supervision, so that it will encourage the pur suance of every role determined by the management of PD. BPR-BKK of Boyolali Town at Ngemplak Branch by every officer in the entire division. Key word: Evaluation, Credit Giving System