ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT MODAL KERJA KEPADA MASYARAKAT (Studi Kasus Pada PT Bank Rakyat Indonesia Tbk. Unit Sulfat Malang)

The purpose of this research is to know whether the internal control system of crediting applied by BRI Malang Unit Sulfat is in accordance with the internal control framework established by the Committee of Sponsoring Organization of The Treadway Commission (COSO) to analyze the effectiveness of the internal control system in the process of providing working capital credit to the community. This research is a descriptive research that is research done by collecting data from the object being studied and applying the knowledge obtained especially the crediting system and procedure. Sources of data used in this study are Primary data which includes the results of interviews with informants and secondary data in the form of documents from the company. Data collection techniques used in this study are interviews (in-depth interview) and documentation. While the data analysis techniques used in this study using qualitative methods of data analysis conducted by studying the system and procedure of credit providing at PT. Bank Rakyat Indonesia Unit Sulfat Malang either through primary data and secondary data and perform analysis of effectiveness of Internal Control System based on COSO principle. From the results of research that has been done researchers found that Broadly BRI Malang Unit Sulfat in implementing the Internal Control System is in accordance with the internal control framework set by COSO although there are still some things that need to be improved so that the Internal Control System in BRI Unit Sulfat better and in accordance with the principle of COSO