Sistem Akuntansi Pengajuan Dan Pelunasan Angsuran Kredit USAha Rakyat Dalam Mencapai Tujuan Pengendalian Intern (Studi Pada PT Bank Rakyat Indonesia (Persero), Tbk Kantor Cabang Malang Soekarno Hatta )

PT Bank Rakyat Indonesia (Limited), Tbk Malang Branch Office of Soekarno-Hatta Road, is a bank which serves the credit of large, medium and small entrepreneurs and one form of credit is People Enterprise Credit. In the implementation of the People Enterprise Credit have a credit risk. The credit risk is the occurrence of bad debts, so that in the provision of People Enterprise Credit need a good accounting and internal control systems. The accounting system is the organizational forms, records, and reports are coordinated in such a way to serve the financial information are needed by management in order to facilitate the managing of company, while the internal control is a way to keep the property of the company, to minimize the occurrence of errors. The methods of this research is qualitative descriptive which the research attempts to describe the actual situation based on the facts. The focus of this research is accounting system of submission and credit installment repayment of the People Enterprise Credit and internal control analysis. Based on the results of research at PT Bank Rakyat Indonesia (Persero), Tbk Malang Branch Offices Soekarno Hatta has not reached the goal the good internal control, here are have a few drawbacks, that are concurrently of tasks on the Accounts Officer (AO) and the lack of business credit registration form