Evaluasi pengendalian internal pemberian kredit mikro di Cabang BANK PEMBANGUNAN DAERAH

Indarti, Tatik (2018) Evaluasi pengendalian internal pemberian kredit mikro di Cabang BANK PEMBANGUNAN DAERAH. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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EVALUASI PENGENDALIAN INTERNAL PEMBERIAN KREDIT MIKRO DI CABANG BANK PEMBANGUNAN DAERAH .pdf
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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengevaluasi kecukupan/kelengkapan dan tingkat efektivitas pelaksanaan kegiatan pengendalian internal pada pemberian kredit mikro di cabang Bank BPD. Pengendalian internal yang efektif merupakan komponen penting dalam manajemen bank dan menjadi dasar bagi kegiatan operasional bank yang sehat dan aman. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan pendekatan studi kasus. Teknik pengumpulan data dilakukan dengan metode wawancara menggunakan Internal Control Questionnaire, inspeksi dokumen, dokumentasi dan observasi dan konfirmasi. Data yang terkumpul dianalisis untuk mengevaluasi pengendalian internal dan memperoleh kesimpulan. Hasil penelitian menunjukkan bahwa pengendalian internal pada pemberian kredit mikro di cabang Bank BPD telah dilakukan dengan memadai (sufficient) dan efektif sesuai peraturan terkait pengendalian internal dan kebijakan perbankan yaitu Surat Edaran Bank Indonesia, Surat Edaran Otoritas Jasa Keuangan, COSO Internal Control Integrated Framework dan Standar Operasional Prosedur pemberian kredit Bank BPD. Sehingga dapat mencegah penyalahgunaan wewenang dan meminimalisir kredit macet. Kata kunci : sistem pengendalian internal, ketentuan kredit, kredit ABSTRACT This study is to evaluate the adequacy, how comprehensive, how effective an implementation of activities on giving loans in the branch offices of BPD Bank. An effective internal control is the essential component in bank management, and it serves as the basic operation of healthy and secured bank. The method employed in this research was descriptive qualitative with an approach of case study. The data collection was done by conducting interviews using Internal Control Questionnaires, document inspection, documentation, observation and authentication. These data’s were then analyzed to evaluate if the internal control worked, and to derive a conclusion. The study and research has shown that internal control on the provision of microcredit at the branch offices of BPD Bank has been carried out adequately and sufficient and in accordance with regulations related to internal control and banking policies, namely Bank Indonesia circular letter, Otoritas Jasa Keuangan circular letter, COSO Internal Control Integrated Framework and Standard Operational Procedure of BPD Bank in granting loans. In conclusion it is also to prevent the abuse of authority and minimizing bad credit loan. Keyword : internal control system, loan provision, loan

Item Type: Thesis (Bachelor (S1))
Uncontrolled Keywords: sistem pengendalian internal, ketentuan kredit, kredit
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Faculty of Economic and Business > Master In Accounting Study Program
Depositing User: Tatik Indarti
Date Deposited: 20 Sep 2018 06:08
Last Modified: 20 Sep 2018 06:08
URI: http://erepository.uwks.ac.id/id/eprint/2395

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