EVALUASI SISTEM PENGENDALIAN INTERN TERHADAP PROSEDUR PEMBERIAN KREDIT PADA BANK SUMSEL BABEL CABANG MUARA ENIM
Daftar Isi:
- In the data of non performing loan in May 2016 the increase is quite high if compared to 2015, amounting Rp938.898.874,00-. Therefore, the internal control system is needed to evaluate the implementation of internal control in the practice of credit procedures. The aims of this research are (1) to determine the internal control system has been designed adequately, (2) to evaluate the implementation of the internal control system in credit procedures with COSO Statement. This research is a qualitative descriptive study. The data sources applied were primary and secondary data. The Collecting data methods were interview and observation techniques. Based on research it can be stated that Bank Sumsel Babel Branch Muara Enim has a good internal control system in the practice of credit procedures. There are still some weakness in implementing the internal control system including: (1) Bank lacking both in applying the precautionary principle when the credit ratings for an industry that is easily influenced by market conditions; (2) The presence of dualism between the reception function of the file and credit analysis; (3) There are no credit enhancement to the customer, just focus on monitoring the file.