PENERAPAN SISTEM PENGENDALIAN INTERNAL PROSEDUR KREDIT

Abstract

This research aimed to determine the role of internal control system of credit procedures at PT. Bank Rakyat Indonesia (Persero), Tbk, Kasiyan Unit, Jember branch, East Java. This researc used qualitative paradigm with the descriptive research type. Data were collected by interview and documentation to obtain deeper information, especially about what was not found in the observation. Key informant in this research was Head of BRI Kasiyan Unit. Credit procedures provide not only certainty to be given for credit eligibility but also customer satisfaction guarantee toward credit services that have been provided by the company. PT. Bank Rakyat Indonesia (Persero), Tbk Kasiyan Unit, in its implementation, always orients to provide assurance to customers such as register book. 35 Heads of Unit can monitor files that have been registered for credit realization. Internal control system is a monitoring control policy conducted by PT. Bank Rakyat Indonesia (Persero), Tbk Kasiyan Unit through: organizational structure, risk assessment, control activities, and work culture.