Pengendalian Intern Atas Pemberian Pinjaman dan Penerimaan Angsuran dalam Hubungannya dengan Ditaatinya Kebijakan Manajemen (Studi Kasus pada PT. Sumber Nasional Motor di Bandar Lampung)
Abstract: The purpose of this
study was to assess the procedures for granting loans and installment receipts
from customers on PT National Sources Motors, to assess the extent of the
workings of the employees in the procedures for granting loans and installment
receipts from customers on PT. National sources motors, to study the division
of labor system imposed by PT. National Sources Motors and its application in
lending procedures and installment receipts (whether or not adhered to company
policy), and to compare between the existing theory and practice in
lapangan.alat analysis is qualitative analysis tool. Qualitative analysis is a
tool used analysis tool by comparing the theory with the practice in the
company without using numbers or calculations.
From the results of research and analysis by the author, it can be
concluded that the PT SNM has not been fully successful in implementing good
internal control procedures for granting loans and installment receipts from
customers, where there are 3 elements of internal control that has not been
applied to the maximum, ie labor competent and trustworthy, with the lines of
authority and responsibility are clearly defined; adequate segregation of
duties (segregation of duties), and healthy practices that should be run in the
tasks and functions of each part of the organization.
Keywords: Internal Control;
Installment Lending; Revenue; Policy Management
Penulis: Herry Goenawan
Soedarsa, Henny, Haninun
Kode Jurnal: jpakuntansidd1000084
