Evaluasi Sistem Pengendalian Internal Kredit Perumahan Rakyat (KPR) Pada Pt. Bank Tabungan Negara (Persero) Tbk. Surakarta

Penulis Utama : Evi Pratiwi
NIM / NIP : F3309045
× Kredit Perumahan Rakyat (KPR) is one of the products offered by PT. Bank Tabungan Negara Surakarta Branch to the community. Provision of mortgage loans dominate the other, This can lead to bad loans on mortgage delivery, in general, can be caused due to a job transfer / mutation, the dismissal of employees, the disaster, the company went bankrupt, and a deliberate effort reduction for no pay, but These bad loans are more prevalent in private sector clients, including employee or self-employment and less likely to occur in public servants. Therefore, in order to avoid this, the purpose of this thesis is to explain the system of mortgage provision and implementation of internal control systems to prevent the provision of mortgage credit crunch on the PT. BTN Surakarta branch. Based on the research results in the provision of mortgages should pay attention to the elements of the SPI control environment, risk assessment, surveillance, information and communication, and control activities. At PT. BTN Surakarta Branch of the credit system from the implementation of the internal control system has been implemented through the authorization, segregation of duties, a healthy practice, restrictions on access to assets, as well as independent checks on performance. This is done to determine the performance of employees, to avoid fraud and misuse of company property. From the analysis and discussion, that the implementation of the system of internal control is good, because in order to help smooth the provision of mortgages to protect the company from fraud, embezzlement, and misuse of company property and to determine the performance of employees. Based on the observations suggested that (1) should increase the employees on the Work Out Collection (CWO) as a function of field supervisors on duty to supervise the employees who perform the CWO on the spot or out of office billing. (2) The elements of an independent check on the performance, the employee must pay attention to documents that are considered important in order not easily engineered. The suggestions are intended to assist the implementation of the system of internal control in preventing the provision of mortgage credit crunch on the PT. BTN Surakarta Branch. keywords: internal control system, KPR, mortgage credit, BTN Surakarta branch, and control activities.
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Penulis Utama : Evi Pratiwi
Penulis Tambahan : -
NIM / NIP : F3309045
Tahun : 2012
Judul : Evaluasi Sistem Pengendalian Internal Kredit Perumahan Rakyat (KPR) Pada Pt. Bank Tabungan Negara (Persero) Tbk. Surakarta
Edisi :
Imprint : Surakarta - F. Ekonomi - 2012
Program Studi : D-3 Akuntansi
Kolasi :
Sumber : UNS-F. Ekonomi Program DIII Akuntansi-F3309045-2012
Kata Kunci :
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Link DOI / Jurnal : -
Status : Public
Pembimbing : 1. Sutaryo SE M.si
Penguji :
Catatan Umum :
Fakultas : Fak. Ekonomi dan Bisnis
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