EVALUASI SISTEM PENGENDALIAN INTERN PEMBIAYAAN MURABAHAH(Studi Pada PT. BTN Kantor Cabang Syariah Malang)

Abstract

This research is case study to PT. BTN Kantor Cabang Syariah Malang with title “The Internal Control System Evaluation of Murabahah Financing on PT. BTN Kantor Cabang Syariah Malang” This research aim to evaluate internal control system of murabahah financing on PT. BTN Kantor Cabang Syariah Malang. This research result has expected to be consideration for management of PT. BTN Kantor Cabang Syariah Malang especially about internal control system as assessment to murabahah financing that was proposed by the customers. On finishing this research, the researcher uses the qualitative descriptive technique as data analysis technique, which is following: evaluate internal control system that was related to elements of internal control system it self such as organization structure, authority system and recording procedure, health work practice and employee quality that suitable with its field. From this research it can be concluded that organization structure and authority system on PT. BTN Kantor Cabang Syariah Malang generally has divided with functions and duties that has process by each function. Procedure defrayal of existing murabahah, depository document archives only part of officer accounting So that there possibility the happening of insincerity. So that there possibility the happening of insincerity. Practice work defrayal can be seen from usage of form have serial number so that with existence of the form can improve responsibility of function owning authority to release the form. Later;Then observation actively by officer also can improve responsibility of client to pay punctual defrayal according to agreement of client with bank . All Bank employees of BTN kantor cabang syariah Malang is employees which have followed training of base banking of Moslem law is obliged to ( PDPS) performed by IBI. To improve efficiency and ability [all] employees in defrayal, of BTN Syariah law perform training per annum in BTN center even in 1 year perform 2 times as according to requirement. Pursuant to conclusion above, writer suggest Bank BTN kantor cabang syariah Malang bank Better BTN syariah law better perform or aji of kultum, possible execution of aji one month once and kultum could probably be 1 week once. This matter with a purpose to good employees belief in God and moral progressively thick its belief in God. With good belief in God and moral hence will make downright employees and holding responsible. running duty. performing sudden inspection a more regular better to increase responsibility every existing function. For the system of record-keeping form of SPPP ( letter permission application of defrayal) better be made three doubling, where doubling one for archives by FA, double for archives by AO and double third delivered to client. This is made in order not to happened deviation in defrayal of murabahah will work. Thereby the each know responsibility and rights will. Bank Better unlucky BTN syariah law in determination of profit margin have to be more be transparent and not party. That thing is because Bank of BTN unlucky Moslem law bank using Moslem law principle