PENGARUH ELEMEN SISTEM PENGENDALIAN INTERN TERHADAP PRAKTIK PERSETUJUAN PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH CABANG SURABAYA

In general this study aims to recognize about the element effects of intern control system on Mudharabah financing agreement implementation from grant to mudharabah financing return in Public Shariah Bank Branch of Surabaya consists of five Shariah Bank. This study underlie by troubled financing return tendency. This study also provide expected yield that can be help the Bank in improving intern control system. This study had performed with quantitative analysis method, done with questionnaire based on question which have question indicator comply with five element of intern control system according to COSO (Committee of Sponsoring Organizations) that are environment control, risk assessment, control activities, information and communication, and monitoring. The result of this study indicate that control environment variable have not significant effect on mudharabah financing return practice with significant value (22,1% > 5%), risk assessment have significant value on mudharabah financing return practice with significant value (0% 5%), information and communication have not significant effect on mudharabah financing return practice with significant value (44% > 5%), and monitoring have significant effect on mudharabah financing return practice with significant value (2,5% < 5%). Keywords : Intern Control System Elemen, Control Environment, Risk Assessment, Control Activity, Information and Communication, Monitoring, Mudharabah Financing Agreement