Peranan Pengendalian Internal Sebagai Alat Bantu Manajemen Dalam Pengamanan Pemberian Kredit Mikro

Abstract

Bank, as financial institutions in banking, is a unique and exciting company to be explored
further because the bank as intermediary media have an important role and more or less influenced
the development of a country's interconnected economy, especially in Indonesia. Given the bank's
understanding of itself as an institution that functions as a funding channel to the communities
that need, it iscertainly not free from two things likely happened to the bank itself, could lead to the
positive impact of increased interest earned from lending or risk of the debtor problematic.
Evaluation conducted to determine whether internal controls are adequate conducted by the
company and assist management in securing credit. Research on the author is in the PT. Bank X
Cluster Micro Business Unit (Central Branch) located in Bogor. PT. Bank X is a company
engaged in banking. Based on the results obtained from the authors note that the company's
internal controls are carried out in the PT. Bank X is represented by the Cluster Manager is
adequate. Control is inadequate because it was the clarity of separation of duties, credit
authorization, and appropriate documents. Internal control is performed by the Cluster Manager is
updated from time to time. The results of a study conducted by researchers showed that the internal
control carried out by PT. Bank X was instrumental in securing the provision of credit and internal
control systems are contained in the PT. Bank X has been inadequate. This can be seen from each
of the components that make up the internal controls at PT. Bank X. With the separation of
duties, imposed credit policy and authorization functions loans are already well underway. It is
also seen from the Internal Control Flowchart Questionnaire and that the company has met all five
components of internal control system according to COSO. Credit system and its protection goes
well and there is evidence that in accordance with the loan documents.