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All Journal Jurnal Riset Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global
Maria Prudensiana Leda Muga
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Economics, Econometrics & Finance

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Optimalisasi Sistem Pengendalian Internal dalam Mengurangi Tingkat Retur SP2D di Kantor Pelayanan Perbendaharaan Negara Kupang Anastasia Barek Mukin; Maria Prudensiana Leda Muga; Minarni Anaci Dethan
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.610

Abstract

This research aims to determine and analyze the implementation of an internal control system based on COSO (Committee of Sponsoring Organizations of the Treadway Commission) theory, including the control environment, risk interpretation, control activities, information and communication, and optimized monitoring in reducing the rate of returns of Disbursement Orders Funds (SP2D) at the Kupang State Treasury Services Office (KPPN). The type of research carried out was descriptive analysis. The data sources in this research are primary data and secondary data. Primary data is used to obtain information that is directly relevant to the object of study from original sources, so that the data is more accurate and specific. Secondary data is used to support and compare research results through journals, books or other references. There were three informants in this study. The data analysis technique used is the theory of Milles and Huberman. The results of this research indicate that the implementation of the internal control system at KPPN Kupang is not fully in accordance with the indicators outlined in COSO. KPPN Kupang does not have a Board of Commissioners and an Audit Committee and there are weaknesses in the information system used, namely there is no system validation that compares account data in the SAKTI application and banking data.
Analisis Prosedur Pemberian Kredit Usaha Rakyat dan Penanganan Kredit Macet Pada PT. Bank Rakyat Indonesia Unit Diponegoro Soe Rufina Seno Saba; Apriana H.J Fanggidae; Maria Prudensiana Leda Muga
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2972

Abstract

This research is motivated by the observation that in providing credit, good credit provision procedures must be considered so that it can reduce the impact of the risk of non-performing loans and efforts are also needed to handle cases of increasing non-performing loans. This study aims to (1) analyze the procedure for providing People's Business Credit (KUR) and (2) handling non-performing loans at PT. BRI Unit Diponegoro. People's Business Credit is one of the government programs that aims to encourage the development of micro, small and medium enterprises (UMKM) in Indonesia. The procedure for providing KUR at PT. BRI Unit Diponegoro involves a series of stages, starting from credit applications, field surveys and verifications, credit analysis, credit granting decisions and credit disbursement. This study also examines the mechanism for handling non-performing loans which includes identifying the causes of late payments, credit restructuring, revitalization of mantri and summons to the court. The method used in this study is a case study with a qualitative approach, where data is collected through interviews and analysis of related documents. The results of the study indicate that although the KUR provision procedure is in accordance with applicable provisions, the biggest challenge lies in the loan fund manager, in this case the customer. Customers are unable to manage loan funds properly and are used for needs outside of business interests, of course this requires a more effective and efficient handling strategy. Proper handling of bad debts can help minimize losses and increase the sustainability of the KUR program, as well as support the development of MSMEs in the region.
Co-Authors Anastasia Barek Mukin Apriana H.J Fanggidae Minarni Anaci Dethan Rufina Seno Saba