Abstract
INDONESIA:
Penelitian ini bertujuan untuk mengetahui Pertama, Prosedur pembiayaan murabahah di Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep. Kedua, Pengendalian internal prosedur pembiayaan murabahah di Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep.
Metode yang digunakan dalam penelitian ini yaitu metode deskriptif kualitatif. Data penelitian ini diperoleh dengan melakukan observasi dan wawancara secara langsung pada pihak Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep dan dokumen - dokumen tertulis yang ada, kemudian dianalisis dan dibandingkan antara keadaan nyata yang terjadi dilapangan dengan konsep yang berlaku secara umum.
Metode yang digunakan dalam penelitian ini yaitu metode deskriptif kualitatif. Data penelitian ini diperoleh dengan melakukan observasi dan wawancara secara langsung pada pihak Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep dan dokumen - dokumen tertulis yang ada, kemudian dianalisis dan dibandingkan antara keadaan nyata yang terjadi dilapangan dengan konsep yang berlaku secara umum.
Hasil penelitian ini mengungkapkan bahwa Pertama, Prosedur penyaluran pembiayaan murabahah yang terdapat pada Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep terdiri dari beberapa tahapan, yaitu pengajuan pembiayaan, penilaian pembiayaan, persetujuan pembiayaan, pembacaan akad pembiayaan, realisasi pembiayaan, monitoring dan pembinaan pembiayaan. Prosedur ini sudah tersistem dengan baik, dan cukup sederhana, penuh dengan kehati – hatian dalam penerapannya, profesionalitas dan kredibilitas para pihak yang terkait di dalamnya sangat ditekankan, sehingga prosedur pembiayaan murabahah yang dijalankan menjadi efektif dan efisien. Kedua, Pengendalian internal pada prosedur penyaluran pembiyaan murabahah yang diterapkan Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep sudah sangat baik, tercermin dalam kebijakan – kebijakan manajemen dan Standar Operasional Prosedur (SOP) yang ada, mencakup struktur organisasi, fungsi – fungsi operasional pembiayaan dan setiap tahapan prosedur pembiayaan murabahah, dimulai dari awal nasabah melakukan permohonan pembiayaan murabahah sampai pembiayaan tersebut dapat dikembalikan oleh nasabah.
ENGLISH:
This study aims to determine the murabahah financing procedure and the internal control of Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep.
The method used in this research is descriptive qualitative method. The research data are obtained through direct observation in and interviews with Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep. The data are also acquired from written documents. Those data are then analysed. On the other hand, the real circumstances occurred in the field are compared with the generally accepted concept.
The result of the study reveals that, first, murabahah financing distribution procedures in Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep contains several stages. Those are the filing of financing, evaluation of financing, approval of the financing, readings of financing agreement, realization of the financing, monitoring and financing management. This procedure has a good system, it is quite simple and its application is also full of carefulness. The professionalism and credibility of the involved parties are emphasized so that the executed murabahah financing procedures become effective and efficient. Second, the internal control in murabahah financing distribution procedure applied by Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep is very good. It is reflected in the management policies and the current Standard Operating Procedures (SOP). It includes the organizational structure, financing operational functions and each phase of murabahah financing procedures which is starting from the beginning when a customer files a request of murabahah financing until the customer repays it.
The method used in this research is descriptive qualitative method. The research data are obtained through direct observation in and interviews with Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep. The data are also acquired from written documents. Those data are then analysed. On the other hand, the real circumstances occurred in the field are compared with the generally accepted concept.
The result of the study reveals that, first, murabahah financing distribution procedures in Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep contains several stages. Those are the filing of financing, evaluation of financing, approval of the financing, readings of financing agreement, realization of the financing, monitoring and financing management. This procedure has a good system, it is quite simple and its application is also full of carefulness. The professionalism and credibility of the involved parties are emphasized so that the executed murabahah financing procedures become effective and efficient. Second, the internal control in murabahah financing distribution procedure applied by Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep is very good. It is reflected in the management policies and the current Standard Operating Procedures (SOP). It includes the organizational structure, financing operational functions and each phase of murabahah financing procedures which is starting from the beginning when a customer files a request of murabahah financing until the customer repays it.
Untuk Mendownload Skripsi "Skripsi Akutansi : Analisis pengendalian intern pada prosedur pembiayaan murabahah di Bank Pembiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep. Untuk Mendownload skripsi ini silakan klik link dibawah ini
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