EVALUATION OF INTERNAL CONTROL FINANCING MUDHARABAH (CASE STUDY ON BPRS DANA AMANAH SURAKARTA)

Jettie Risniawatie, Endang Masitoh W, Siti Nurlaela

Abstract


Financing in Islamic banks is one of the backbone of banking activities, because that's where the industry can survive and thrive. A company or institution that has run well should monitor the activities and results. Internal controls can be monitored either by means of a special assessment or aligned with business management. Internal control is required by bank management, because with a good internal control weaknesses will be able to protect people and reduce the likelihood of errors and discrepancies that might occur. This research is a field research conducted in BPRS Dana Amanah in Surakarta. This research method is descriptive qualitative research. This study aims to determine how the internal control procedures of financing and how the application of internal control of financing. The type of data collected in the form of qualitative data and consist of primary data and secondary data. Data collection methods such as interviews, observation, and documentation with qualitative data analysis. Control of BPRS Dana Amanah is reflected in the analysis of financing, Divison of duties, Dual Control, Joint / Dual Custody, Number Control and Balancing Independence. The conclusion of this study is the procedure of financing on the BPRS Trust Fund in accordance with the theory that the financing of the request until the disbursement of funds has no control by each officer. Internal control procedures of BPRS Dana Amanah for financing analysis was consistent with the theory, division of duties is not appropriate because there are geminating duties and functions. Dual control, joint / dual custody, number control, and independence balancing BPRS Dana Amanah have been applied and in accordance with the theory.

Key words:  Sharia Bank, Mudharabah, Internal Control.


Full Text:

PDF

References


Antonio, Muhammad Syafii. 2001. Bank Syariah: Dari Teori ke Praktik. Gema Insani, Jakarta.

Basrowi dan Suwandi. 2008. Memahami Penelitian Kualitatif. Rhineka Cipta. Jakarta.

Evi Alviya dan Mohammad Heykal. 2014. Analisa Pengendalian Internal terhadap Pembiayaan Mudharabah Studi Kasus Pembiayaan Mudharabah Bank Syariah Mandiri Cabang Kebon Jeruk. Accounting and Finance Department, Faculty of Economic and Communication, BINUS University.

Fadlurrahman. 2009. Analisis Akuntansi pada Pembiayaan Murabahah di BRI Syariah Cabang Yogyakarta, Skripsi Jurusan Ekonomi Islam Sekolah Tinggi Agama Islam Negeri (STAIN). Surakarta.

Hasibuan, Malayu S.P. 2004. Dasar dasar Perbankan. Bumi Aksara. Jakarta.

Ikatan Akuntansi Indonesia. 2009. Standar Akuntansi Keuangan. Salemba Empat, Jakarta.

Martono.2004. Bank dan Lembaga Keuangan Lain. Ekonisia, Yogyakarta.

Maryati, MC. 2001. Statistik Ekonomi dan Bisnis. UPP AMP YKPN Yogyakarta

Milles, Mathew B dan A Michael Hubberman. 1992. Analisis Data Kualitatif Buku Sumber tentang Metode-Metode Baru. Penerbit Universitas Indonesia (UI-Press), Jakarta.

Moeloeng, Lexy, J. 2000. Metodologi Penelitian Kualitatif. PT Remaja Rosdakarya, Bandung.

Muhammad. 2000. Prinsip-prinsip Akuntansi dalam Al Quran. UII Press, Yogyakarta.

Muhammad. 2002. Pengantar Akuntansi Syariah. Salemba Empat, Yogyakarta.

Muhammad. 2005. Pengantar Akuntansi Syariah, Edisi 2. Salemba Empat, Jakarta.

Nabhan, Faqih. 2008. Dasar-dasar Akuntansi Bank Syariah. Lumbung Ilmu, Yogyakarta.

Nabila Shyavira Zakaria, Septarina Prita D.S, dan Siti Maria Wardayati. 2015. Evaluasi Pengendalian Internal Pembiayaan Murabahah Pada BMT Sidogiri Cabang Pembantu Kaliwates (Evaluation of Internal Control Murabahah Financing at BMT Sidogiri Kaliwates Branch). Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ)

Nadia Maya Sari Dewi. 2012. Analisis Penerapan Struktur Pengendalian Internal terhadap Prosedur Pemberian Pembiayaan untuk Meningkatkan Pencegahan Pengembalian Macet yang Diberikan oleh Bank BNI Syariah Cabang Semarang. Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Raga Fahmy Darmawan, Anantawikrama Tungga Atmadja, M. Nyoman Ari Surya Darmawan. 2015. Analisis Sistem Pengendalian Intern dalam Pembiayaan Implan pada PT. Bank Syariah Mandiri (Studi Kasus Pada PT. Bank Syariah Mandiri Kantor Cabang Pembantu Buleleng). Jurusan Akuntansi Program S1 Universitas Pendidikan Ganesha Singaraja, Indonesia

Rivai, Veithzal, dkk. 2007. Bank and Financial Institution Management Conventional and Sharia System. Raja Grafindo Persada. Jakarta.

Sherly Tamira dan Muhammad Yusuf. 2015. Evaluasi Pengendalian Internal atas Pembiayaan Musyarakah pada PT Bank Muamalat Indonesia Tbk. Universitas Bina Nusantara tahun.

Sugiyono. 2008. Metode Penelitian Bisnis. Alfabeta, Bandung.

Suwandi dan Basrowi. 2008. Memahami Penelitian Kualitatif. Rineka Cipta, Jakarta.

Suwardjono. 2008 Teori Akuntansi: Perekayasaan Pelaporan Keuangan, Eidsi Ketiga, BPFE Yogyakarta.

Yaya, Rizal, dkk. 2009. Akuntansi Perbankan Syariah, Salemba Empat, Jakarta.




DOI: http://dx.doi.org/10.29040/jap.v18i01.85

Refbacks

  • There are currently no refbacks.


Jurnal Akuntansi dan Pajak, ISSN 1412-629X l E-ISSN 2579-3055

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
web analytics