PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PEMBERIAN KREDIT PADA PT BPD KALTIMTARA SYARIAH

Nur Azizah Imam Nazarudin Latief Umi Kulsum

Abstract


This study aims to determine the role of operational audit in increasing the effectiveness of lending at PT BPD Kaltimtara Syariah. The theoretical basis of this research is the Operational Audit which provides a system that can obtain and evaluate evidence relating to the effectiveness of the entity's operational ctivities related to the achievement of certain objectives.

     The analytical tool is the Guttman scale where there are only two yes and no answer intervals, with questions in the form of a checklist with the highest score of one and the lowest being zero. The instrument used is an audit work program and to determine the effectiveness of providing credit which is carried out with an audit program where the criteria specified are that if the yes answer is greater than the no answer, it can be declared effective and if the yes answer is smaller than the no answer, it can be declared ineffective.

     The results of the research with operational audit stages include: Preliminary audit, management review and control, detailed audit, reporting, and follow-up, it can be seen that all functions are running effectively. The hypothesis is accepted because the role of operational audit in increasing the effectiveness of lending at PT BPD Kaltimtara Syariah has been effective with operational audit stages.


Keywords


Operational Audit, Credit Granting, Effectiveness

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References


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