ANALISIS SISTEM PENGENDALIAN INTERN PEMBIAYAAN PERUMAHAN (Studi Kasus pada Bank Tabungan Negara (persero) Cabang Jember)

Abstract

Credit is a central activity of banking services. A bank loan management is closely related to implementation of internal control. Therefore, the banks through their credit business must be able to improve the effectiveness of loan system and try to decrease the risk of credit failure as possible. The credit failure was mainly due to the weak implementation of internal control. This research purposes to analyze and describe whether the internal control system which applied in housing finance in the Bank Tabungan Negara (BTN) Branch Jember can be good classified and carried out effectively. Analysis method is using a descriptive method. Analysis technique is used to evaluate the internal control elements, namely: separation of functional responsibilities, system of authorization and recording procedures, healthy practices, and quality employees in accordance with its responsibilities. Based on research results, internal controls on housing finance at the Bank Tabungan Negara (BTN) Branch Jember considered good and effective. This can be seen from the element of internal control that have been implemented well. The Bank BTN do an analysis that primarily related to the character, payment ability and the guarantees provided by debtors that has been encoded with the Standard Operating Procedure. In the implementation of loan decisions, the Bank BTN also making a Final Review Report to make sure that the debtors really deserve their credit application.