ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT PADA PT. BPR ADY CABANG RAMBIPUJI

Abstract

The purpose of this research is to identify and evaluate the internal control applied at PT BPR ADY Rambipuji Branch in granting credit. In-depth interviews, documentation, and observation are the data collection methods used in descriptive qualitative research and with purposive sampling method of selecting informants. The data analysis process includes data collection, condensation, presentation, and conclusion drawing. The research results can be concluded that PT BPR ADY Rambipuji Branch has fulfilled the elements of internal control according to COSO (Committee of Sponsoring Organization) both internally and externally. Consisting of the control environment, namely the assignment of tasks to each section in accordance with their respective fields, in the risk assessment carried out by the company is adequate, the control activities applied to the management accounting system are also adequate and the application of information and communication in credit granting has been carried out in full and supervisory activities on the credit granting process are running well and effectively.

Keywords: Internal Control, Credit Granting, PT BPR ADY