Analisis dan Desain Struktur Pengendalian Internal Lembaga Keuangan Mikro Syariah Tipe Prospektor  

Oleh:

Alim, Mohammad Nizarul

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 11 no. 3 (Dec. 2008), page 271-286.
Topik: Intern Control; Prospector; Symbolic Interactionism

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.6 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The objective of research to investigate and solve the problems of the prospector syariah of micro finance institutional (SMFI) and develop internal control model. The design of the research is a case study with symbolic interactionism approach. The result shows that Prospector SMFI has competitive advantage in the market share but is inherent with the weakness i.e, inefficient and potential high NPF. Dysfunctional behavior and opportunistic attitude are another negative sides of prospector SMFI can be arise. To maintenance competitive advantage needs internal control design that includes such as, control structure, prudential procedure and policy, accounting system and supporting system. It is suggested that the supporting system should provide an early detecting on financing account, financing balance, and category of financing also give financial statement.

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