Evaluasi Atas Sistem Kliring Dalam Rangka Mencapai Tujuan Pengendalian Intern (Studi Pada PT. Bank X (Persero) Tbk. Kantor Cabang Utama Mojokerto)

Abstract

This research has purpose to know Sistem Kliring Nasional Bank Indonesia\u27s implementation and internal control that PT. Bank X (Persero) Tbk. Kantor Cabang Utama Mojokerto uses to reach company\u27s goals. Model research type\u27s descriptive with qualitative approach. The researcher gets primary data from interview with clearing\u27s staff, secondary data from documents that they use. The research concludes that clearing\u27s implementation has good enough,it\u27s because almost all of the clearing implementation\u27s appropriate to Sistem Kliring Nasional Bank Indonesia; carrying out of debit and credit clearing system, participation in 2 cycles of clearing (delivering,return), using warkat and clearing document,checking them before processing,etc. Some things which isn\u27t approprite to Sistem Kliring Nasional Bank Indonesia and cause clearing rejection are accepting, processing bilyet giro before effective-date, saldo rekening doesn\u27t enough, uncompleted fulfilling formal requirement, rekening number the money transfer to had been closed, signature isn\u27t same with specimen, etc. The mistakes happened because of human errors.According to the errors that happened, the researcher only suggest to clearing\u27s officer and customer of clearing to increase the carefulness of checking and admission filling in order to minimization errors happen. Internal control of PT.Bank X (Persero) Tbk.Kantor Cabang Utama Mojokerto could reach the goals of internal control