Institutional Repository | Satya Wacana Christian University: Audit Operasional atas Microfinance pada Lembaga Swadaya Masyarakat Trukajaya Salatiga

ABSTRACT

Operational audit aimed to assess the performance of management and the
various functions in the body and can make recommendations to correct
weaknesses in internal controls are an institution. One of the activities that require
the existence of an operational audit is microfinance activities. Microfinance
cannot be separated from the existence of a risk, one of which is the risk of nonperforming loans. To ensure that the activities of microfinance can work well in
accordance with the objectives of the organization, as well as providing
recommendations for reducing the troubled loans then performed operational
audits to ensure that the activities of the organization has been operating
effectively, efficiently and economically in accordance with the organization's
goals. The purpose of the research is to assess the efficiency, effectiveness and
economical microfinance activities related to compliance with SOP microfinance.
In addition, this study also aims to provide recommendations on the weaknesses
found in the microfinance control.
The research was conducted in Salatiga Trukajaya NGOs. This study uses
two data types in the form of primary data through interviews and direct
observation by the staff concerned. In addition to primary data, this study also
used secondary data is the SOP (Standard Operating Procedure) microfinance,
organizational structure, work flowchart microfinance and documents related to
the activities of microfinance.

Based on a study of the implementation of SOP microfinance, it is known
that there have been no recording procedures of cash in and out, not in accordance
with the SOP implementation, the lack of validation, the lack of coordination
among the staff, not strict in imposing sanctions and no warning letter. Given
these findings, it is recommended that companies make the procedure of recording
cash inflows and cash outflows, evaluate SOP, holding the signature and stamp of
validation evaluate staff on a regular basis, more assertive in imposing sanctions
and issued a warning letter to the debtor in accordance with the provisions that
have been made.
Keywords: Operational Audits, Microfinance, NGO, Non Governmental
Organizations

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