PENERAPAN SISTEM PENGENDALIAN INTERN ATAS PEMBIAYAAN KONSUMEN DALAM PENYALURAN KREDIT PEMILIKAN RUMAH (KPR iB) PT. BANK BRI SYARIAH CABANG SURABAYA GUBENG

This research aims to identify and obtain the implementation of the internal control system for channeling Housing Loan of the consumer finance on PT. BRISyariah Bank Branch Surabaya Gubeng. The method used in this research is descriptive qualitative. Data obtained from this study come from the primary data that can be obtained through direct observation or interviews to the informant. While the secondary data obtained from relevant parties such as organizational structure, relevant documents such as promissory notes, letter of application for the realization of the fund transfers, debit authorization letter etc. Based on the results of this study can be concluded that the implementation of the internal control system for channeling Housing Loan of the consumer finance of PT. BRISyariah Bank Branch Surabaya Gubeng is quite effective. It can be seen from the elements of the system of internal control is adequate. Although there are a few things that make the limitations of the study, namely the lack of separate file for each product and service credit in BRISyariah Bank Branch Surabaya Gubeng. Keywords: Internal control systems, consumer finance, housing loa