ANALISIS PENERAPAN STRUKTUR PENGENDALIAN INTERN TERHADAP PROSEDUR PEMBERIAN PEMBIAYAAN UNTUK MENINGKATKAN PENCEGAHAN PENGEMBALIAN MACET YANG DIBERIKAN OLEH BANK BNI SYARIAH CABANG SEMARANG

Abstract

This research generally aims to evaluate the internal controls and its implementation procedures for granting financing on PT.BNI Syariah Semarang branch. This is motivated by the tendency of the troubled financial returns which have stalled at PT. BNI Syariah Semarang branch during period of 2011 up to reach three percent. Henceforth, this research also provides recommendations that are expected to be consideration in an effort to maximize the effectiveness of internal control system to compliance audit. This research was carried out by the method of qualitative analysis, conducted with interviews based on the Bank Indonesia’s financing policy key points and questionnaire that contains the internal control components which are consisting of the control environment, control activities, information and communication, and monitoring. Based on the results of the analysis, concluded that financing which had stalled on return in the Bank BNI Syariah Semarang branch up to three percent during the period of 2011. This is not due to lack effective of internal control system which are applied in the provision of financing, but due to other factors such as things that cannot be previously thought to both the management or customer, they are environmental factors and the state of customer factors.