ANALISIS SISTEM PENGENDALIAN INTERN ATAS BAGIAN KREDIT PADA PT. BANK RAKYAT INDONESIA (PERSERO) UNIT MAGERSARI MOJOKERTO
This research is descriptive research at BRI Unit of Magersari Mojokerto with title “Systems Analysis Internal Control of Shares Credit at PT. Bank Rakyat Indonesia (persero) of Unit Magersari Mojokerto”. Intention of this research is to know what is internal control system of credit shares at PT. Bank Rakyat Indonesia (persero) Unit Magersari Mojokerto have good as according to fundamental element of internal control system. Data which used in this research is primary data which in the form of brief history of company, organization chart, dissociation of responsibility and duty ofis each function part of, Guidance Of Execution Of Micro Credit Business (PPK-BM) and also interview with party / sides which is have competence to in the field of credit. Besides data which used in this research is data of secunder which in the form of credit document. While the data collecting technique of using interview technique, observation and documentation. Technique analysis data the used is analysis descriptively, that is research object explain qualitative. In the descriptive analysis done/conducted as according to fundamental element of internal control system. From research result which can know that in internal control system of credit shares at PT. Bank Rakyat Indonesia (persero) Unit of Magersari Mojokerto not yet earned to be told good. This matter because of in procedure gift/ giving of his credit, officer handling application of credit up to phase after credit decision or at the (time) of agreement and liquefaction of credit handled by officer of Customer Service the is sameness, become there no other shares which check authenticity of authorization of official functionary in giving credit decision. Besides practice in the gift/ giving of credit of not yet fulfilled good internal control system. Because in running the duty of still there are deviation to procedure which have been specified. Record-Keeping of register which ought to be done/conducted by Customer Service have been misused, specially register 35B which ought to be used to control performance of Mantri and loan bundles but at the practice of register 35B the noted by self by each Mantri. Pursuant to above conclusion, writer of implication can that to avoid the existence of deviation at gift/ giving of credit, hence officer better Customer Service handling early application of credit up to agreement and liquefaction of credit have to be dissociated. This matter aim to so that/ to be there are operation at phase after credit decision caused by officer of other Customer Service which check authenticity of authorization of official functionary in giving credit decision. Besides each related/relevant shares in gift/ giving of credit ought to obey procedure gift/ giving of credit which have been specified.
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