ANALISIS SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT PADA PT. BPR PORONG IDAMAN

The aim of this study is to analyze the internal control system of credit provision that is applied to PT. BPR Porong Idaman. This type of research is qualitative descriptive. Data used in the form of primary data and secondary data. Data collection uses interview techniques and documentation. The stages of data analysis used in this study are (1) analysis of organizational structure that separates functional responsibility explicitly, (2) analysis of the authority system and procedures for recording credit, (3) analysis of sound practices in carrying out the duties and functions of each organizational unit, (4) analysis of employees whose quality is in accordance with their responsibilities. Results from this study can be concluded that of the four elements of internal control, most of them have good well, but in healthy practices there are still some that have not going well because banks that have never conducted a sudden inspection