ALIYA, NOVIYANI KHOIROTUN HUSNA (2025) ANALISIS PENGENDALIAN INTERNAL PADA PEMBIAYAAN DI BMT UGT NUSANTARA BANGSALSARI. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.
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Abstract
ABSTRACT This study aims to analyze internal control in murabahah financing at BMT UGT Nusantara Bangsalsari Branch using the COSO Internal Control Framework. The background of this study stems from the high distribution of murabahah financing at 54.5%, which is followed by a credit risk of 7%. This condition requires BMT to implement an effective internal control system in order to minimize potential losses and maintain the quality of financing. This study uses a qualitative descriptive approach through observation, interviews, and documentation. Informants consisted of branch managers, operations managers, financing staff, and active customers. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results showed that BMT UGT Nusantara Bangsalsari Branch had implemented internal control based on the five COSO components, namely control environment, risk assessment, control activities, information and communication, and monitoring. BMT has implemented work ethics, internal and external audits, clear financing SOPs, and a financing monitoring mechanism through visits and Account Officer (AO) reports. However, the study also found several weaknesses, such as the lack of optimal supervision of customers who have the potential to experience a decline in their ability to pay. Overall, internal control over murabahah financing at BMT UGT Nusantara Bangsalsari Branch is considered to be functioning well, but still requires improvement, particularly in terms of separation of functions and enhanced monitoring to reduce the risk of non-performing financing. Keywords: Internal Control, COSO, Murabahah Financing, BMT UGT Nusantara.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | KARIM BUDIONO |
| Date Deposited: | 17 Apr 2026 07:14 |
| Last Modified: | 17 Apr 2026 07:14 |
| URI: | http://repo.itsm.ac.id/id/eprint/1673 |
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