| dc.description.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. | en_US |
