IPTEKS PENGENDALIAN INTERN DALAM PROSEDUR PENCAIRAN KREDIT KONSUMTIF PADA PT. BANK SULUTGO CABANG UTAMA

Authors

  • Brigita Maria Sam Ratulangi University
  • Vionalisa Chandra Sam Ratulangi University
  • Halim Ellena Muliad Sam Ratulangi University
  • Inggriani Elim Sam Ratulangi University

DOI:

https://doi.org/10.32400/jiam.4.1.2020.28221

Keywords:

internal control system, credit, procedures, lending

Abstract

In conducting credit distribution to the public, there are several procedures that must be carried out before credit can be disbursed. Lending also needs to pay attention to internal controls within the company. The purpose of this study is to evaluate whether internal control in credit disbursement procedures is in accordance with the theory of control according to COSO. This research method is a qualitative method. Data collection techniques are interviews and documentation. The results of this study indicate that the company has not fully implemented internal controls based on COSO, particularly environmental control and monitoring.

References

Arens, A. A., Elder, R. J., & Beasley, M. S. (2012). Auditing and assurance services: An integrated approach, 14th edition. New Jersey: Pearson.

Bank SulutGo. Jenis Kredit. www.banksulutgo.co.id

COSO. (2013). Commite of Sponsoring Organizations of the Treadway Commission.

Firdaus, R., & Ariyanti, M. (2011). Manajemen perkreditan bank umum: Teori, masalah kebijakan dan aplikasinya. Bandung: Alfabeta.

Mamentu, T. P. M., & Budiarso, N. S. (2018). Ipteks pengendalian intern terhadap aset tetap di Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean C/KPPBC TMP C Bitung. Jurnal Ipteks Akuntansi bagi Masyarakat, 2(2), 570-574. https://doi.org/10.32400/jiam.2.02.2018.21833

Gerung, I. R., & Pontoh, W. (2018). Ipteks pengendalian intern aset tetap pada PT. PLN (Persero) UP3 Manado. Jurnal Ipteks Akuntansi bagi Masyarakat, 2(2), 104-107. https://doi.org/10.32400/jiam.2.02.2018.21682.

Hery. (2012). Akuntansi keuangan menengah 1. Jakarta: Bumi Aksara.

Horngren, C. T., Harrison, W. T., & Barlian, M. (2006). Akuntansi, Edisi keenam. Jakarta: Indeks.

Institut Akuntan Publik Indonesia. (2011). Standar Profesional Akuntan Publik.

Suyatno, T., Marata, Dj. T., Abdullah, A., Aponno, J. T., Ananda, C. T. Y., & Chalik, H. A. (1994). Kelembagaan Perbankan, Edisi kedua. Jakarta: PT. Gramedia Pustaka Utama.

Ismail. (2010). Manajemen perbankan dari teori menuju aplikasi. Jakarta: Prenada Media Group

Mulyadi. (2016). Sistem akuntansi, Edisi 4. Jakarta: Salemba Empat.

Pontoh, W. (2013). Akuntansi: konsep dan aplikasi. Jakarta: Halaman Moeka.

Romney, M. B., & Steinbart, P. J. (2011). Accounting information system, 12th edition. London: Pearson.

Sujarweni, V. W. (2015). Sistem akuntansi. Yogyakarta: Pustaka Baru Press.

Undang-Undang Nomor 10 Tahun 1998 tentang Perubahan atas Undang-Undang Nomor 7 Tahun 1992 tentang Perbankan

Downloads

Additional Files

Published

2020-03-13

Issue

Section

Articles