EVALUASI SISTEM PENGENDALIAN INTERNAL UNIT PENGELOLA KEUANGAN BADAN KESWADAYAAN MASYARAKAT PRINGGO MUKTI DALAM MENGELOLA PINJAMAN BERGULIR

• Main Authors: , MARUTAWATI, , Drs. Irfan Nursasmito, M.Si., Ak
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/121765/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=61862
• Institution: Universitas Gadjah Mada

This study aims to evaluate the compliances of internal control system of Financial Management Unit (Unit Pengelola Keuangan or UPK) of Badan Keswadayaan Masyarakat Pringgo Mukti with AICPA�s internal controls and PNPM MP Guidance (Pedoman Program Nasional Pemberdayaan Masyarakat Mandiri Perkotaan) in managing pinjaman bergulir (loan without collateral) on BKM Pringgo Mukti. This study focuses on pinjaman bergulir managed by UPK of Badan Keswadayaan Masyarakat Pringgo Mukti. This study uses qualitative approach to manage and gather descriptive data. Moreover, this study uses field study and literature study related to internal control as data collection methods. In this study I found that UPK of Badan Keswadayaan Masyarakat Pringgo Mukti has been implemented (3 0f 4 elements) the elements of AICPA�s internal controls. On the other side, Pinjaman bergulir has not implemented generally PNPM MP Guidance.