Analisis Penerapan Sistem Pengendalian Internal Dalam Pemberian Kredit di PT. BPR Krisna Yuna Dana

Abstract

The purpose of this study is to ascertain how internal control system components are applied when granting credit at PT. BPR Krisna Yuna Dana. In order to gather information for this descriptive qualitative study of loan provision at PT. BPR Krisna Yuna Dana, informants were interviewed and observations were made. Data gathering, reduction, presentation, and conclusion/verification are the analysis techniques used. On the basis of the findings and debate, it is possible to draw the conclusion that PT. BPR Krisna Yuna Dana has successfully implemented the internal control system for credit provision. Nonetheless, there are gaps in the communication and informational components, and there is currently little knowledge on the awarding of approved or disapproved credit decisions, and failures still occur when authorizing the granting of credit in communication via the system. through the Banking Smart System application. Apart from that, in the control environment element, there is still a dual task and authority because the existing organizational structure is not yet clear and control activities include policies and procedures and there is no separation of credit giving functions between legal & credit analysis and monitoring & remedial. In this case, the credit provider is also responsible for monitoring the debtor's financial performance during the credit loan which results in arrears in payments, giving rise to bad credit or problematic credit.