Analisis Sistem Pengendalian Intern Penyaluran Kredit Pada PD BPR Rokan Hulu

Bank yang mempunyai kegiatan utamanya menyalurkan dana kepada masyarakat dalam bentuk kredit mempunyai resiko yang cukup besar, oleh karena itu diperlukan sistem pengendalian intern penyaluran kredit yang efektif untuk mengurangi dan mencegah resiko tersebut. PD. BPR Rokan Hulu merupakan salah satu lembaga keuangan yang kegiatan utamanya adalah menyalurkan dana kepada masyarakat. Penelitian ini bertujuan untuk mengetahui efektifitas penerapan sistem pengendalian intern dalam penyaluran kredit yang dilaksanakan oleh PD. BPR Rokan Hulu. Data penelitian ini diperoleh dari kuesioner dan dokumentasi, teknik analisis data yang digunakan dalam penelitian ini adalah metode analisis deskriptif. Penelitian ini mengunakan metode studi kasus yang berfokus pada sistem pengendalian intern penyaluran kredit pada PD. BPR. Rokan Hulu. Penelitian ini dilakukan dengan menganalisis data tentang komponen-komponen sistem pengendalian intern dari hasil dokumen, dan menghitung hasil keusioner mengunakan rumusan champion.Hasil analisis yang dilakukan menunjukkan bahwa sistem penyaluran kredit yang dilaksanakan oleh PD. BPR Rokan Hulu telah didukung oleh penerapan sistem pengendalian intern yang sangat efektif, berdasarkan hasil jawaban kuesioner yang diperoleh adalah sebesar 92,90% yaitu berada dalam rentang 76% - 100% atau penerapan pengendalian intern sangat efektif dalam menunjang prosedur penyaluran kredit, dan telah memenuhi kelima komponen sistem pengendalian intern yaitu lingkungan pengendalian, penafsiran risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan

Additional file 8: Figure S4. of Stress-responsive pathways and small RNA changes distinguish variable developmental phenotypes caused by MSH1 loss

Changes in expression of transcripts and isoforms in a: salicylic acid, b: jasmonate, and c: auxin. (PDF 553 kb

Additional file 3: Table S1. of Stress-responsive pathways and small RNA changes distinguish variable developmental phenotypes caused by MSH1 loss

List of genes with switching (from up-regulated to down-regulated or vice versa) or intensifying trends (≥4-fold change in same direction) between S1 and S2 generations. (PDF 460 kb

<i>MSH1</i>-Induced Non-Genetic Variation Provides a Source of Phenotypic Diversity in <i>Sorghum bicolor</i>

<div><p><i>MutS Homolog 1</i> (<i>MSH1</i>) encodes a plant-specific protein that functions in mitochondria and chloroplasts. We showed previously that disruption or suppression of the <i>MSH1</i> gene results in a process of developmental reprogramming that is heritable and non-genetic in subsequent generations. In Arabidopsis, this developmental reprogramming process is accompanied by striking changes in gene expression of organellar and stress response genes. This developmentally reprogrammed state, when used in crossing, results in a range of variation for plant growth potential. Here we investigate the implications of <i>MSH1</i> modulation in a crop species. We found that <i>MSH1</i>-mediated phenotypic variation in <i>Sorghum bicolor</i> is heritable and potentially valuable for crop breeding. We observed phenotypic variation for grain yield, plant height, flowering time, panicle architecture, and above-ground biomass. Focusing on grain yield and plant height, we found some lines that appeared to respond to selection. Based on amenability of this system to implementation in a range of crops, and the scope of phenotypic variation that is derived, our results suggest that <i>MSH1</i> suppression provides a novel approach for breeding in crops.</p></div

Enhanced growth phenotype of MSH1 lines in sorghum.

<p>The transgene and crossing procedure used to derive sorghum populations is indicated. (A) The phenotype of the F₁ progeny derived from crossing Tx430×MSH1-dr. (B) Field grown F₂, F₃ and F₄ sorghum lines show variation in plant architecture and height. (C) Panicles from Tx430 (on left, 66 g, 8 mm stem) versus a larger F₂ individual (on right, 112 g, 11 mm stem), and (D) seed yield after threshing. (E) The MSH1-dr sorghum phenotype under field conditions. (F) Sorghum MSH1 F₂, F₃ and F₄ populations grown in progeny rows in a 2011 field experiment. Wild type inbred Tx430 is indicated. Variation in plant height, flowering time and plant architecture is apparent; all plants shown are non-transgenic and Tx430 genotype.</p

Increased phenotypic variation in MSH1 F2 lines.

<p>(A) Boxplots of within-row field variance for indicated traits, with values normalized as a proportion of the maximum observed row variance for that trait. Differences in variances between the F₂ and wild type populations were significant for plant height (Brown-Forsythe test, <i>p</i><0.001) and grain yield (<i>p</i><0.01). (B) Histograms for yield per panicle in the F₂ population compared to wild type, from the two field plantings. (C) Percentile values for yield per panicle in the F₂ population compared to wild type, estimated from bootstrapping; error bars represent standard deviation.</p

Phenotypic changes over MSH1 F2, F3 and F4 generations.

<p>(A) Selection had varying results, with response for yield into the F₃ generation, but not into the F₄ generation. For each lineage, the mean generation performance is represented as a point. (B) Boxplots of F₂, F₃, and F₄ line means for various traits, giving a population-wide view of line performance. Dashed lines indicate the 95% confidence interval for wild type Tx430 mean.</p