Analisis Pengendalian Internal Pemberian Kredit Pada PT.BPR Pekanbaru Madani (perseroda)

Sitinjak, Monika Devi (2022) Analisis Pengendalian Internal Pemberian Kredit Pada PT.BPR Pekanbaru Madani (perseroda). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the suitability of the implementation of internal control at PT BPR Pekanbaru Madani (Perseroda) with the applicable internal control elements. The data collection technique used in this study was by conducting interviews and collecting documents obtained from PT BPR Pekanbaru Madani (Perseroda). The author analyzed the data in this study using a descriptive method, namely where, the data obtained from the company was compiled and then analyzed the data based on relevant theories and then conclusions were drawn. Based on the results of research and discussions that have been carried out, it is known that, there are still concurrent positions on the duties and functions of marketing, credit analysis, and collateral assessment, the authority system and recording procedures at PT BPR Pekanbaru Madani have been implemented properly. So it can be concluded that overall the main elements of internal control of the credit provision of PT BPR Pekanbaru Madani (Perseroda) have not been implemented effectively. Efforts to resolve non-performing loans are considered to have been carried out quite effectively and have yielded results. In addition, the presentation of credit and allowance for credit losses in the financial statements of PT BPR Pekanbaru Madani as a whole are in accordance with the applicable accounting recording and presentation rules. So it can be said that the objectives of internal control, namely operational objectives and reporting objectives at PT BPR Pekanbaru Madani Persero have been achieved.

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