Evaluasi Sistem Pengendalian Intern Atas Prosedur Pemberian Kredit, Pengeluaran Dan Penerimaan Kas (Studi Pada PT. Bank Perkreditan Rakyat Kawan Malang)

The amount of loans by banks make up the majority of assets by relevant bank, the income derived from interest income credit is the bank\u27s largest revenue source. If the credit goes well, the loan interest rate can reach 70% to 90% of total bank revenue objective of this study is to describe the implementation of the credit system, accounting system of internal control over cash disbursements and cash acceptance. The research method using descriptive methods. A method in place to gain an overview of the situation or phenomenon that occurs and make the analysis and make conclusions. The results of the research credit granting process begins with the submission of credit by the customer based on requirements determined by the bank, the next is verifying the administrative data submitted by the customer, After acc will do crediting the savings book made to perform credit disbursement. BPR Kawan are small cash disbursements and cash big. Petty cash expenditures used to fund operational expenses surveyor. big cash outlay to finance credit proposed by the customer. Cash receipt system is also divided, The patty cash from pay fines by customers maturing and amount of cash cash derived from regular credit repayment