SISTEM PENGENDALIAN INTERN BERBASIS COSO PADA PENYALURAN KREDIT PT.BPR ANUGERAH PAKTOMAS NGUNUT-TULUNGAGUNG

The rapid bank crediting of people demand the internal control system to be more accurate. PT.BPR AnugerahPaktomasNgunut-Tulungagung has increased the quantity and time period for provision credit. The aim of this study was to determine whether the implementation of the internal control system at PT. BPR AnugerahPaktomasNgunut-Tulungagung using COSO has been running effectively. This research amployed descriptive kualitatif analysis method in which the researched used interview, observation and docementation instruments in collecting data. As the result, the research showed that the internal control system of PT. BPR AnugerahPaktomasNgunut-Tulungagung has worked well. Although there are some such as adding human resources and information system updates. But overall the internal control system COSO at PT. BPR AnugerahPaktomasNgunut-Tulungagung has run effective. Keyword : Credit, COSO, Internal Control System