Analisis Pengendalian Intern Atas Pemberian Kredit Pada Pt Bank Yudha Bhakti Cabang Pekanbaru

C, Rr Dita Puspita (2020) Analisis Pengendalian Intern Atas Pemberian Kredit Pada Pt Bank Yudha Bhakti Cabang Pekanbaru. Other thesis, Universitas Islam Riau.

Text 165310627.pdf - Submitted Version Download (1MB)

Abstract

The objective in this study is to analyze, determine the suitability of internal control on credits at PT Bank Yudha Bhakti Branch Pekanbaru. The data source in this study came from the results of the interview with 3 informant as primary data, documentation and observation as secondary data. Based on the results of the study found the internal control on credits at PT Bank Yudha Bhakti Branch Pekanbaru has not been in accordance with an effective internal control system. This is caused by; 1) The control environment that has not meet the elements of internal control was management have no actions punish employees who are dishonest and does not yet have a particular philosophy and operating style in the form of work culture. 2) Risk assessment that does not meet the elements of internal control is an internal error in assessing prospective customer installments due to sudden changes in interest rates and still relies on old credit procedures. 3) Control activities that do not meet the elements of internal control are indicative of the used of prospective customer data that uses the name of a family relative that has not been able to be overcome, and there is no checking of a current account balance. 4) Information and communication that do not meet the elements of internal control is there is no recording information on the general provisions of the terms and procedures of prospective customer data. 5) Monitoring activities that do not meet the elements of internal control are there is no administrative oversight of debtors or customers individually.

Actions (login required)

View Item