scholarly journals PERAN SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT DALAM MEMINIMALISASI NON PERFORMING LOAN PADA PT BANK MITRANIAGA, Tbk

2015 ◽  
Vol 1 (2) ◽  
pp. 1-11
Author(s):  
Retno Martanti Endah Lestari ◽  
Masruroh Masruroh
Keyword(s):  
Control System ◽  
Internal Control ◽  
Secondary Data ◽  
Primary Data ◽  
Internal Control System ◽  
Negative Effect ◽  
Value Determination ◽  
Quantitative Descriptive ◽  
The One

The one of the main business of banks is give a credit that generate revenue for the company, but on the other hand lending has risks. The risk is the emergence of NPL (Non Performing Loan) or often referred to as bad credit. The higher non-performing loans of a banking company will affect the health of banks. It required a system of internal control lending is effectively enforced in order to assist the company in order to minimize the Non-performing Loan. This study is to explain the role of the internal control system of credit in minimizing non-performing loans at PT Bank Mitraniaga, Tbk. by using primary data and secondary data. The analytical method that used is a qualitative and quantitative descriptive statistics. These results indicate that the correlation analysis values obtained significant correlation of -0.844 and 0.000, it could mean that the internal control system of crediting a significant negative effect on non-performing loans at 5% degree of confidence. Koefisisen Value Determination (Kd) of 71.3% means that the role of the internal control system of credit to non-performing loans amount to 71.3%, while the remaining amount 28.7% is explained or influenced by other factors that not examined such as external factors, customer internal factors, and factors of business failure.Keywords: Internal Control Systems of Credit and Non Performing Loan.

scholarly journals PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA PT PEGADAIAN (PERSERO) UNIT PELAYANAN CABANG KALIWUNGU

2020 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Arini Amalia Rahma ◽  
Siti Mutmainah
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Qualitative Data ◽  
Secondary Data ◽  
Primary Data ◽  
Control Environment ◽  
Internal Control System ◽  
Information And Communication ◽  
And Control

<em>Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.</em>

scholarly journals Analisis Sistem Pengendalian Internal dalam Mewujudkan Transparansi dan Akuntabilitas pada Badan Kepegawaian Daerah

2020 ◽  
Vol 30 (5) ◽  
pp. 1157
Author(s):  
Farida Setya Arumitha ◽  
Isharijadi Isharijadi ◽  
Farida Styaningrum
Keyword(s):  
Control System ◽  
Internal Control ◽  
Secondary Data ◽  
External Factors ◽  
Primary Data ◽  
Good Program ◽  
Internal Control System ◽  
Qualitative Descriptive ◽  
Program Accountability ◽  
Transparency And Accountability

This study aims to analyze and describe how the internal control system creates transparency and accountability. The study was conducted using qualitative descriptive methods. The data used in this study include primary data and secondary data obtained from interviews and documentation. The results showed that the internal control system carried out in BKD was already good and could realize transparency and accountability but for the elements in the internal control system that is risk assessment still needed to be carried out more optimally because it could not yet realize good program accountability, which can be seen from finding that the program has been determined despite achieving performance achievements of 90% - 100% with a very good predicate, but there are still a number of programs that have not met the target due to external factors. Keywords: Internal Control System; Transparency; Accountability.

scholarly journals Pengaruh Karakteristik Organisasi, Kesesuaian Kompensasi, Sistem Pengendalian Internal dan Budaya Etis terhadap Fraud Pengadaan Barang/Jasa

2020 ◽  
Vol 30 (7) ◽  
pp. 1843
Author(s):  
Nurlaili Fithriani ◽  
Endar Pituringsih ◽  
M Firmansyah
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Primary Data ◽  
Survey Method ◽  
Ethical Culture ◽  
Internal Control System ◽  
Negative Effect ◽  
Village Government ◽  
Procurement Fraud

The purpose of this study is to examine whether the TPK characteristic variables, the suitability of compensation, internal control systems, and ethical culture have an influence on fraud procurement of goods / services. The study was conducted at the Village Government Agency in Central Lombok Regency. This research uses a quantitative approach using primary data collected by survey method through sending questionnaires to respondents. The sampling technique used was Claster Random Sampling, so that 195 people were obtained in 65 villages in Central Lombok Regency. The results showed that the characteristics of the Activity Management Team (TPK) and ethical culture had a significant negative effect on goods / services procurement fraud, compensation suitability had a significant positive effect on goods / services procurement fraud, while the internal control system had no effect on goods / services procurement fraud. Keywords: Organizational Characteristics; Suitability of compensation Internal Control System; Ethical Culture; Goods / Services Procurement Fraud.

scholarly journals EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERN PIUTANG PADA PERGURUAN TINGGI NEGERI (SUATU STUDI KASUS)

2021 ◽  
Vol 13 (1) ◽  
pp. 75-87
Author(s):  
Hastuti Hastuti ◽  
Dian Imanina Burhany ◽  
Yanti Rufaedah Rufaedah ◽  
Muhammad Umar Mai ◽  
Hendi Rochendi Rochendi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Secondary Data ◽  
Primary Data ◽  
State Revenue ◽  
Internal Control System ◽  
Tax State ◽  
Information And Communication ◽  
Qualitative Descriptive

This study aims to evaluate the extent to which the internal control system for non-tax state revenue receivables (PNBP)  at a vocational college in Bandung has been running effectively, considering the value of the receivables always increases from year to year. This study uses a combined analysis method, namely quantitative and qualitative descriptive and operationalized research variables with reference to the elements of the COSO internal control system adopted in Government Regulation Number 60 of 2008 concerning SPIP (Government Internal Control System) and adapted to the research objectives. The research data consists of primary data and secondary data collected through questionnaires, interviews, observation and documentation. The data analysis used the analysis of the results of the questionnaire on 5 sub variables and 47 indicators of internal control. The research findings show that the overall internal control system for PNBP accounts is still ineffective with an effectiveness score of 0.3821. Because 4 of the 5 control components, namely the control environment, risk assessment, control activities as well as information and communication are still not effective. Meanwhile, one component of control, namely monitoring, is said to be quite effective. Increasing the effectiveness of the implementation of the internal control system for PNBP receivables is expected to be able to improve the performance of the financial department or the organization as a whole by increasing the collectability of PNBP receivables.     Keywords: Effectiveness, Internal Control System, Non-Tax State Revenue Receivables (PNBP)

scholarly journals EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM PROSEDUR HIBAH PADA SATUAN KERJA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Nazlia Djakaria ◽  
Ventje Ilat ◽  
Natalia Gerungai
Keyword(s):  
Control System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Analysis Method ◽  
Regional Office ◽  
North Sulawesi ◽  
Internal Control System ◽  
Corporate Goals

            Internal Control System is a system of business or social system that the company consists of organizational structure, methods and measures to maintain and direct the way the company to move in accordance with corporate goals and programs. The internal control system is used to control all activities undertaken by the company including the grant procedure. The purpose of this study is to evaluate the effectiveness of the internal control system of grant procedures in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province. In this study the type of data used is qualitative data, while for data sources using primary data and secondary data, and the method of analysis used is descriptive analysis method. Based on the results of the research, it is concluded that the grant procedure in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province has been effective because it has fulfilled the existing components of internal control.Keywords: Internal Control, Grant Procedures

scholarly journals Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province

2021 ◽  
Vol 9 (3) ◽  
pp. 279-288
Author(s):  
Netty Herawaty ◽  
Haryadi Haryadi ◽  
Enggar Diah Puspa Arum ◽  
Sri Rahayu
Keyword(s):  
Control System ◽  
Internal Control ◽  
Main Tool ◽  
Primary Data ◽  
Fraud Prevention ◽  
Internal Auditors ◽  
Internal Control System ◽  
The Government

This study aims at examining and analyzing the effect of the government internal control system and the role of internal auditors directly and indirectly on fraud prevention through the quality of internal auditors. This study uses primary data obtained from questionnaires distributed to examiners in 11 districts/municipalities within the province and representatives of the Jambi Province Financial and Development Supervisory Agency. Sampling was carried out on the entire population, namely auditors with the functional auditor position, amounting to 272. The samples processed were 225 people. SEM-PLS has been employed as the main tool of analysis.  The results showed that the government internal control system variable directly or indirectly affected fraud prevention. Meanwhile, the role of internal auditors does not directly affect fraud prevention. This variable affects fraud prevention through the mediating variable of the quality of the internal auditors as the quality of the internal auditors is said to be the full mediation.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) DAN PERAN KOMITE SEKOLAH TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SMP NEGERI DI BANDA ACEH

2020 ◽  
Vol 5 (3) ◽  
pp. 400-411
Author(s):  
Lisa Ramadhani ◽  
Suparno Suparno
Keyword(s):  
Control System ◽  
High Schools ◽  
Internal Control ◽  
Junior High ◽  
Junior High Schools ◽  
Primary Data ◽  
Fraud Prevention ◽  
Internal Control System ◽  
Banda Aceh

This study aims to determine the effect of the Government Internal Control System (SPIP) and the role of school committee on the fraud prevention of management of school operational funds (BOS). The population of this research were headmaster, vice principal, and BOS treasurer of 19 Junior High Schools in Banda Aceh with the total 57 respondents. The research was conducted by using census method. The data source in this study are primary data obtained from questionnaires to the respondents. The testing of the influences of independent variables toward dependent variable was done by using multiple linear regressions model. The results of this research show that both partially  simultaneously,  Government  Internal  Control  System  (SPIP)  and  the  role  of  school  comittee  are significantly influential to the fraud prevention of management of school operational funds (BOS) of Junior High Schools in Banda Aceh.

scholarly journals PENGENDALIAN INTERNAL TERHADAP KREDIT CEPAT AMAN (KCA) PADA PT. PEGADAIAN CABANG MEGA MAS MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Iin Febrianti Usman ◽  
Inggriani Elim ◽  
Robert Lambey
Keyword(s):  
Control System ◽  
Internal Control ◽  
Qualitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Control Data ◽  
Record Keeping ◽  
Organizational Unit ◽  
Internal Control System ◽  
Processing Techniques

PT. Pegadaian are one of the formal institutions in Indonesia which under the law are allowed to do the financing by the form of quick credit distribution securely on the basis of legal pawn. The purpose to find out the internal control system against Secured Fast Credit (KCA) at PT. Pegadaian Branch Mega Mas Manado. The method used in this research is descriptive qualitative method. The data used in this study are primary data and secondary data, where the primary data obtained from the results of interview researchers with resource persons, as: interviews with finance staff and operational departments related to internal control. Data processing techniques used are interview techniques, observation, and documentation. Based on the results of research Scope of discussion on the internal control of fast credit secured at PT. Pegadaian Branch Mega Mas Manado includes a discussion related to the elements of internal control fast credit secured, namely a separate organizational structure of functional responsibilities, authority systems and record-keeping procedures that provide sufficient laws of wealth, debt, income and expenses, healthy practices in carrying out the duties and functions of each organizational unit and employees of a quality in accordance with their responsibilities.Keywords : Internal Control and PT. Pegadaian

scholarly journals Pengendalian Intern Terhadap Sistem Pemungutan Pajak Reklame Pada Badan Pendapatan Pengelolaan Keuangan Dan Aset Daerah (Bppkad) Kabupaten Temanggung

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Arin Nuraeni ◽  
Siti Mutmainah
Keyword(s):  
Control System ◽  
Internal Control ◽  
Secondary Data ◽  
Primary Data ◽  
Collection System ◽  
Literature Study ◽  
Tax Collection ◽  
Final Project ◽  
Internal Control System ◽  
The Government

Good internal control is very important to achieve the main goals of a company, therefore the purpose of this Final Project is to know the application of internal control structure of advertisement tax collection system at Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Temanggung and to identify the conformity with the components control according to PP Nomor 60 Tahun 2008 about The Government Internal Control System. The data used are qualitative data, primary data, and secondary data. Data collection using questionnaire method, interview, observation, and literature study. The writing methods of this final project are description and exposition. The result of this Final Project shows that the application of internal control of advertisement tax collection system at BPPKAD Temanggung Regency has been run effectively and has been run in accordance with the design of components of Government Internal Control System (SPIP). In the component of control activities that is the separation of duties, there are still dual positions. To reduce the misuse of authority, BPPKAD Kabupaten Temanggung should add additional employees.

scholarly journals ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL UNTUK MENCEGAH KREDIT MACET PEMBIAYAAN MUSYARAKAH MODAL KERJA YANG DIBERIKAN OLEH BANK

2017 ◽  
Vol 5 (2) ◽  
pp. 1
Author(s):  
Norman Syah Putra ◽  
Agus Widarsono ◽  
Arim Nasim
Keyword(s):  
Control System ◽  
Customer Service ◽  
Internal Control ◽  
Risk Estimation ◽  
Secondary Data ◽  
Primary Data ◽  
Depth Interview ◽  
Internal Control System ◽  
Information And Communication ◽  
Back Office

Abstract. The investigation is aimed at knowing the internal control system as one of the ways done to prevent bad debts/ bad credits of musyarakah financing, as the capital provided by the bank at BJB Syariah KCP Sukajadi. Besides, this study was also performed know the implementation of internal control system in that bank; whether or not it was done well by the department of Marketing Funding and Financing as the executor of that system itself. The method employed in this study was qualitative through phenomenology and case study. The data used in this study were the primary data taken from the results of in depth interview, participatory observation and the secondary data consist of several documents such as the audio recording of the interview between the researcher and the informant being interview and other related documents. The primary fountain of the data in this study were the head of BJB Syariah KCP Sukajadi, the operational manager, Marketing Funding and Financing department, Customer Service department, and Financing Support and Back Office Administration department. Meanwhile, the fountain of the secondary data was the related documents and the supporting literature. From the identification results of the results of the study and discussion done which referred to the five components of internal control system in COSO (Comitee of Sponsoring Organization of the Threadway Comission) namely 1) controlling environment, 2) the management of risk estimation, 3) controlling activities, 4) information and communication, and 5) supervising, it was concluded that the internal control system at BJB Syariah KCP Sukajadi was categorized week to minimize bad debts/ credits especially in musyarakah financing as the capital provided by the bank. Keywords: internal control system; bad debts/bad credits; capital musyarakah financingAbstrak. Investigasi ini bertujuan untuk mengetahui sistem pengendalian intern sebagai salah satu cara untuk mencegah kredit macet / kredit macet pembiayaan musyarakah, karena modal yang diberikan oleh bank BJB Syariah KCP Sukajadi. Selain itu, penelitian ini juga dilakukan untuk mengetahui implementasi sistem pengendalian intern di bank tersebut; apakah dikerjakan dengan baik oleh departemen Marketing Funding and Financing sebagai pelaksana sistem itu sendiri. Metode yang digunakan dalam penelitian ini adalah kualitatif melalui fenomenologi dan studi kasus. Data yang digunakan dalam penelitian ini adalah data primer yang diambil dari hasil wawancara mendalam, observasi partisipatif dan data sekunder terdiri dari beberapa dokumen seperti rekaman audio wawancara antara peneliti dan informan yang sedang wawancara dan dokumen terkait lainnya. Sumber data utama dalam penelitian ini adalah kepala BJB Syariah KCP Sukajadi, manajer operasional, departemen Pendanaan dan Pembiayaan Pemasaran, departemen Customer Service, dan Bagian Pendukung Pendukung dan Bagian Back Office. Sementara itu, air mancur data sekunder adalah dokumen terkait dan literatur pendukungnya. Dari hasil identifikasi hasil penelitian dan pembahasan yang dilakukan yang mengacu pada lima komponen sistem pengendalian intern di COSO (Comitee of Sponsoring Organization of the Threadway Comission) yaitu 1) lingkungan pengendali, 2) pengelolaan estimasi risiko, 3 ) kegiatan pengendalian, 4) informasi dan komunikasi, dan 5) pengawasan, disimpulkan bahwa sistem pengendalian intern BJB Syariah KCP Sukajadi dikategorikan berminggu-minggu untuk meminimalkan kredit macet / kredit khususnya pembiayaan musyarakah sebagai modal yang disediakan oleh bank.Kata kunci: sistem pengendalian internal;  kredit macet; modal musyarakah pembiayaan

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