A N A L I S I S A U D I T I N T E R N A L P A D A IMPLEMENTASI GOOD CORPORATE G O V E R N A N C E ( G C G ) D A L A M PERSPEKTIF EKONOMI ISLAM Studi Pada PT BPRS Bandar Lampung

MIRNA, MIRNA (2022) A N A L I S I S A U D I T I N T E R N A L P A D A IMPLEMENTASI GOOD CORPORATE G O V E R N A N C E ( G C G ) D A L A M PERSPEKTIF EKONOMI ISLAM Studi Pada PT BPRS Bandar Lampung. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Masalah dalam penelitian ini adalah bagaimana Implementasi Good Corporate Governance (GCG) pada PT BPRS Bandar Lampung, dan bagaimana peran auditor internal dalam implementasi Good Corporate Governance dala perspektif Ekonomi Islam. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Responden penelitian ini merupakan informan kunci yang dipilih menggunakan metode purposive. Dalam penelitian ini menggunakan penelitian primer. Data primer merupakan sumber yang langsung diberi perusahaan berupa hasil pengamatan setempat dan perolehan dokumen perusahaan serta wawancara langsung pada Direktur, Kepala Bagian Personalia dan Accounting BPRS Bandar Lampung dan wawancara dengan 7 orang nasabah. Teknik analisis data yang digunakan adalah reduksi data, penyajian data dan kesimpulan. Berdasarkan analisis data yang telah dilakukan maka Pelaksanaan semua prinsip Good Corporate Governance (GCG) pada PT BPRS Bandar Lampung sudah cukup baik. sudah diterapkapkan sesuai dengan Peraturan Bank Indonesia No. 11/33/PBI/2009. Namun masih terdapat pelanggaran terhadap prinsip kemandirian. Internal Audit merupakan fungsi penilaian independen didalam organisasi yang berada di dalam organ perusahaan guna menguji serta mengevaluasi aktivitas yang akan dilaksanakan. Proses Audit Internal di PT BPRS Bandar lampung dilaksanakan oleh Komite Audit beranggotakan 3 (tiga) orang, semuanya merupakan pihak Independen yang memenuhi kriteria integritas, kompetensi, akhlak, moral dan peraturan perundang-undangan yang berlaku. Peran audit internal dalam melaksanakan gcg dilihat dari standar audit internal meliputi, indepensi, kempuan profesional, lingkup pekerjaan, dan pelaksanaan kegiatan pemeriksaan. Terkait audit syariah PT BPRS Bandar lampung berfokus pada kerangka audit syariah, ruang lingkup audit syariah dan kualitas auditor syariah. Kata Kunci: Audit Internal, Good Corporate Governance ABSTRACT The problem in this research is how to implement Good Corporate Governance (GCG) at PT BPRS Bandar Lampung, and how is the role of internal auditors in implementing Good Corporate Governance in the perspective of Islamic Economics. The method used in this research is descriptive qualitative. The respondents of this study are key informants who were selected using the purposive. In this study using primary research. Primary data is a source that is directly provided by the company in the form of local observations and acquisition of company documents as well as direct interviews with the Director, Head of Personnel and Accounting Division of BPRS Bandar Lampung and interviews with 7 customers. The data analysis technique used is data reduction, data presentation and conclusions. Based on the data analysis that has been done, the implementation of all the principles of Good Corporate Governance (GCG) at PT BPRS Bandar Lampung is quite good. has been applied in accordance with Bank Indonesia Regulation No. 11/33/PBI/2009. However, there are still violations of the principle of independence. Internal Audit is an independent assessment function within the organization within the company's organs to test and evaluate the activities to be carried out. The Internal Audit process at PT BPRS Bandar Lampung is carried out by an Audit Committee consisting of 3 (three) people, all of whom are independent parties who meet the criteria of integrity, competence, character, morals and applicable laws and regulations. The role of internal audit in implementing GCG is seen from the internal audit standards including, independence, professional competence, scope of work, and implementation of inspection activities. Regarding the sharia audit, PT BPRS Bandar Lampung focuses on the sharia audit framework, the scope of the sharia audit and the quality of the sharia auditor. Keywords: Internal Audit, Good Corporate Governance

Item Type: Thesis (Diploma)
Subjects: Ekonomi Islam
Divisions: Fakultas Ekonomi dan Bisnis Islam > Ekonomi Islam
Depositing User: LAYANAN PERPUSTAKAAN UINRIL REFERENSI
Date Deposited: 25 Apr 2022 04:32
Last Modified: 25 Apr 2022 04:32
URI: https://repository.radenintan.ac.id/id/eprint/18982

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