Analisis Sistem Pemberian Kredit Modal Kerja Sebagai Salah Satu Upaya Mendukung Pengendalian Intern Kredit (Studi Pada PT. Bank Rakyat Indonesia (Persero), Tbk Unit Pamekasan Kota)

The provision of credit can help entrepreneurs who need of funds, good investment fund working capital an funds for. A bank that meet services public services to large business, medium or small business one of them is PT. Bank Rakyat Indonesia (Persero), Tbk Unit Pamekasan Kota. Carefulness in analysis is needed in assessing credit the correct procedure, hence needed internal control procedures in order to minimize for deviation which does not work. The procedure of this study is to examine the implementation of the provision of credit system working capital and knoe the provision of credit system working capital credit in support of internal control. Focus in this research is a system the provision of credit working capital and audits of internal control over the provision of credit system working capital. The results of research at the time of the system implementation credit provision the bank carried out by employees each part already have a clear description of the responsibility and authority, describing a good performance in his work. However in an activity control, the implementation of the provision of credit accumulation of duty there were still on the function account officer in performing credit analysis debitor against a candidate