Analysis of the Internal Control System for Providing People's Business Credit (KUR) at PT. Bank Rakyat Indonesia

Nurkhafifa Nurkhafifa; Abdul Rijal; Hajrah Hamzah

Authors

Nurkhafifa Nurkhafifa Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar, Indonesia
Abdul Rijal Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar, Indonesia
Hajrah Hamzah Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar, Indonesia

Keywords:

Internal control, Procedure for granting People's Business Credit

Abstract

This research aims to evaluate the Control System over the Procedures of People's Business Credit Granting at Bank Rakyat Indonesia, Sinjai Branch, Tassililu Unit. The research variable encompasses internal controls over the granting of people's business credit. The study population includes the unit head, account officers, and customer service at Bank Rakyat Indonesia, Tassililu Unit, Sinjai Branch. The sample consists of reports on credit disbursement and related documents from the past three years, namely 2020, 2021, and 2022. Data collection is carried out through interview techniques and documentation. The data analysis technique employed is qualitative descriptive based on a review of credit granting according to Kasmir's theory (2014). The research findings indicate that in the process of granting people's business credit at Bank Rakyat Indonesia, Sinjai Branch, Tassililu Unit, there is compliance with the applicable Standard Operating Procedures, particularly in the stage of loan application document submission. However, there are some findings that need attention to enhance the effectiveness of the control system and ensure compliance with the existing procedures.

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