ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PEMBIAYAAN MIKRO PADA PT. BANK BRI SYARIAH PERSERO TBK KC MALANG SOEKARNO HATTA

The purpose of this research are: (1) Analysing the internal management system of microfinance of PT. Bank BRI Syariah (Persero) Tbk KC Malang Soekarno Hatta. (2) Analysing the effectiveness of internal management of PT. Bank BRI Syariah (Persero) Tbk KC Malang Soekarno Hatta. The method used in this research is qyalitative descriptive. Data collection techniqyes through interviews and documentation. Data analysis techniqve is comparing the theories. The result of this research shows that (1) analysis of the internal management system of microfinance of PT. Bank BRI Syarih (Persero) KC Malang Soekarno Hatta involves: (a) Crediting giving system which is conducted by PT. Bank BRI refers to or due to the Indonesia Banking law No.10 of 1998 in the article 8; (b) Document and note include organizational structure. Job description and financing process; (c) Internal management system which is applied by COSO