iv 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 non-performing 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.
