Analisis Pengendalian Intern terhadap Sistem Pemberian Kredit Modal Kerja (Studi Kasus pada PT. Bank Perkreditan Rakyat UMKM Jawa Timur Cabang Pacitan)

摘要

The objective of research was to describe internal control in work capital credit conferment system at PT. Bank Perkreditan Rakyat UMKM, Pacitan Branch of East Java and to recognize the weakness of internal control which helped the author to determine the should-be internal control. Type of research was descriptive with qualitative approach. Qualitative approach was aimed to describe the observed objects as it was, accurately, and systematically through written and oral forms. Research focus was given upon internal control elements at PT. Bank Perkreditan Rakyat UMKM, Pacitan Branch of East Java and these elements were understood by analyzing the work capital credit conferment system. The implementation of the system and procedure of work capital credit conferment was begun with credit proposal from debtor, and followed with credit analysis by Credit Manager. Result of credit analysis was submitted to Branch Manager. The collected data were used as the base of credit committee to decide on agreement or rejection. The implementation of the system and procedure was assessed with four elements of internal control. The implementation was quite good despite few weaknesses such as the overlapped tasks that might cause abusive behavior and also the lacking of collateral assessors.