Analysis Internal Control Systems Of Mortgage

Authors

  • Aprin Arya Laksmana Tidar University
  • Chaidir Iswanaji Tidar University

DOI:

https://doi.org/10.32662/gaj.v4i1.1389

Keywords:

Qualitative, Internal Control, COSO

Abstract

The purpose of this research is to know directly about internal control system in the awarding of house ownership credits of PT. Bank Tabungan Negara Tbk. Magelang Branch Office. The type of research used is descriptive research with a qualitative approach to describing a phenomenon occurring. The results of the study showed that the procedure of giving ownership credit was executed according to procedures from the initial stage to the final stage. This is due to the operation of the internal control system well in accordance with the COSO standards which include the control environment, risk assessment, control activity, information and communication, and monitoring.

References

Anggraini, I. A. (2011). Analisis Prosedur Pemberian Kredit Pemilikan Rumah (KPR) Sejahtera Tapak (Studi Kasus Pada Loan Service di PT . BTN (Persero), Tbk . Kantor Cabang Pembantu Sukoharjo). Tugas Akhir. Universitas Sebelas Maret. Surakarta.

Anisya & Hery (2015). Evaluasi Sistem Pengendalian Internal Terhadap Prosedur Pemberian Kredit Pemilikan Rumah pada PT. Bank Tabungan Negara Cabang Cikarang. Tesis. Universitas Bina Nusantara. Jakarta.

Cahyono, B. (2015). Analisis Sistem Dan Prosedur Pembiayaan Kredit Pemilikan Rumah Syariah (KPRS) Murabahah Untuk Mendukung Pengendalian Intern (Studi pada PT. BTN Syariah Cabang Jombang). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 25(1), 86135.

COSO (2013). Internal Control-Integrated Framework: Executive Summary. Durham. North Carolina.

Diana & Setiawati. (2011.). Sistem Informasi Akuntansi Aplikasi Konsep Basis Data Relasional pada Sistem Produksi, Pengupahan dan Sumber Daya Manusia. Penerbit Andi. Yogyakarta.

Pristoyo, Bima. A. (2020, Februari 10) Wawancara Branch Consumer Lending Head.

Yuliana, I. U. & Zefriyenni. (2016). Kebijakan Pemberian Kredit Terhadap Penetapan Jumlah Kredit (Studi Khasus Pada Ued-Sp Amanah Sejahtera Sungai Buluh Kecamatansingingi Hilirkabupaten Kuantan Singingi Propinsi Riau). Jurnal Edik Informatika, Vol.1(3), 72–80.

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Published

2021-04-02

How to Cite

Laksmana, A. A., & Iswanaji, C. (2021). Analysis Internal Control Systems Of Mortgage. Gorontalo Accounting Journal, 4(1), 31–40. https://doi.org/10.32662/gaj.v4i1.1389

Issue

Volume 4 Nomor 1 April 2021

Section

Articles

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