Evaluasi Pengendalian Internal Siklus Kredit Studi kasus pada PT. Bank Pembangungan Daerah Sumatera Barat

The Bank constantly faced with the risk of business loans to customers. To minimize the risk that business will need a reliable internal control. As a company that the main source of income from loan interest credit cycle, the internal control is very important for a bank. The design of internal control depends on the credit cycle management attention on a reliable internal control. In the annual report of PT. Bank Pembangunan Daerah Sumatera Barat, which is more in the know with the "Bank Nagari", author discovered that non-performing loans at the level of 3.30% while the industry average (the Regional Development Banks throughout Indonesia) at the level of 1.71%. In evaluating the effectiveness of internal control of credit cycles PT. Bank Pembangunan Daerah Sumatera Barat, the author uses the framework of internal control in accordance with the guidelines for internal control systems to commercial banks from Bank Indonesia. Framework for assessing internal control that author use consists of five elements, that�s is: (1) Environmental Control, (2) identification and risk assessment, (3) control activities and segregation of duties, (4) accounting systems, information and communication, and (5) monitoring activities and corrective actions deviation. Data collection techniques that authors use that is, (1) questionnaire technique and (2) interview techniques, and findings of internal auditors in the branch X. To gain more understanding of the authors do question and answer to the respondents related the salient points of the questionnaire that author use. Data obtained from respondents further classified into finer writer 5 elements of internal control of credit cycles. From the results of data analysis can be concluded that internal control of credit cycle is middle effective. Questionnaire results showed that the internal control of bank credit cycle has been effective unless the problem of credit composition. But from the interview data and findings of internal auditors in the branch x, there are still several steps to improve the future. Step Improved internal control credit cycle that can be done, that is: (1) Improved understanding of credit analysis framework to the Accounts officer, (2) Adding the economic conjuncture cycle analysis within the framework of bank credit analysis, (3) Increased supervision inherent in accordance with the bank's organizational structure, (4) perform monthly reconciliation between accounting data and management information system data on units in the internal environment bank loans

PENGARUH PEMBERIAN TUNJANGAN PROFESIONAL GURU TERHADAP PENINGKATAN KINERJA GURU JENJANG SMA RINTISAN SEKOLAH BERSTANDAR INTERNASIONAL KOTA YOGYAKARTA

This research explains the relation between professional teacher incentive with their motivation and performance in the Candidate of International Standard School ( RSBI) of Senior High School in the Yogyakarta City. This research uses the explained technique survey method for eight school of RSBI of Senior High School in The Yogyakarta City include of them are SMAN 1 Yogyakarta, SMAN 3 Yogyakarta, SMAN 8 Yogyakarta, SMAN 2 Yogyakarta, SMA Muhammadiyah 1 Yogyakarta, SMA Muhammadiyah 2 Yogyakarta, SMA BOPKRI 1 Yogyakarta, SMA Steladuce 1 Yogyakarta. It has 380 respondents by randomize selected. The result of the research indicates that there are positive impact and significantly, not only by partially but also by simultantly between two free variable that is professional teacher incentive variable and the teacher motivation variable with the variable trussed by that is the teacher performance. As for contribution given to performance from professional subsidy gift learn equal to 43,8 % while rendered by motivation work the teacher equal to 48,7 %. While professional subsidy gift teacher and motivate the teacher job by simultan give the contribution of equal to 62,1 %. Thereby as suggestion to increase teacher performance need more improved by a professional subsidy gift teacher and motivate the teacher job

PENERAPAN SISTEM PENGENDALIAN INTERNAL PADA PD. CITRA KARTINI

A trade company is owned usually by an individual, whom he/she has responsibilities toward overall company�s risks. One of risks which usually faced by a trade company is management difficult

ANALISIS PENGARUH MOTIVASI, STRES, REWARD DAN REKAN KERJA TERHADAP KINERJA AUDITOR DI KANTOR AKUNTAN PUBLIK

This research aimed to determine whether the motivation, stress, reward and co-workers affect the auditors� performance of in public accounting firms. Evaluating performance provide benefits both for companies and for employees. Evaluating performance help companies in decision making related to their human resources. For employees, evaluating performance can be a benchmark to know the achievements that they have been achieved. This research was a causal study using questionnaires to measure the variables of motivation, stress, rewards, coworkers and performance. The population in this study is the auditor who worked in public accounting firm in Jakarta. Questionnaires distributed to 80 people in 3 public accounting firms. The number of questionnaires returned and qualified were 50 or 63%. The data obtained was examined using multiple regression analysis. The results showed that each factor of motivation, stress, reward and coworkers affect auditor�s performance. Among the four variables that affect the performance, only the stress variables that affect performance negatively, which mean that when the stress level increases the auditor�s performance will be decreases. Among the four variables that affect the performance, motivation is the most dominant variable that affect the audito�s performance

ANALISIS KINERJA SAHAM SETELAH PENAWARAN PERDANA (IPO) PERUSAHAAN KEUANGAN DAN NON KEUANGAN DI BURSA EFEK INDONESIA (2001-2007)

Return an important factor for consideration of investors in making investment. Understanding the performance of stock caused investors to take appropriate decision in making its investment choices. The research aimed to find of (1) long-term performance of financial firm and non-financial companies that make initial public offerings in the period 2001- 2007 experienced underperformance. (2) there are significant differences between the company�s underperformance of financial and non financial. (3) there is a positive influence on firm age, firm size, value stock offering, reputation underwriters, and the type of company to the long-term performance. In this case the performance seen for 36 months. The result showed a period of 36 months a decline in long term performance. But in this study does not prove significant difference that the decline in the performance of financial firm and non financial firm. As well as research result that affect the performance of return for 36 months only of age the company, size company and value of stock offerings are significant. While the reputation underwriter and the type pf companies do not affect the long-term performance

ANALISIS DAN PENERAPAN SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PENJUALAN PADA PT KHARISMA MATARAM JAYA GEMILANG

A well designed and applied internal control structure supports management in monitoring and organizing entity�s activities. Internal control is a process, effected by an entity�s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (a) Effectiveness and efficiency of operations, (b) Reliability of financial reporting, (c) Compliance of applicable laws and regulations. Five components of COSO Framework of Internal Control are control environment, risk assessment, control activities, information and communication, and monitoring. This research is a qualitative research with case study approach in sales cycle of PT Kharisma Mataram Jaya Gemilang. Data collection using the method of observation and document and in-depth interviews using a questionnaire with COSO Framework of Internal Control to obtain the findings of case investigations and analyze findings to designing the company�s sales procedures. The result showed that the components of the control environment, risk assessment, information and communication, and monitoring applied already in the proper category, while for the component of the control activity is very adequate. The result also show that in the control environment component for key factors in the organizational structure is in a category is less feasible as well as delegation of authority and responsibility in the category are not feasible. Recommendation given in this research is to design the company�s sales procedures