Analisis Sistem Pengendalian Internal Pemberian KUR pada PT Bank SUMUT Cabang Koordinator Medan

  • Putri Rahmadani * Mail Universitas Harapan Medan, Indonesia
  • Yani Suryani Universitas Harapan Medan, Indonesia
  • Iman Indrafana Universitas Harapan Medan, Indonesia
Keywords: Internal control; elements of internal control; people’s business credit

Abstract

This research was conducted by PT. Bank Sumut Medan Coordinating Branch is one of the government banks operating in the banking sector. The aim of the research is to analyze and find out whether PT. Bank Sumut has implemented an internal
control system correctly and on target in an effort to provide people's business credit to prospective debtors in accordance with the credit policies and procedures applicable in the company. This type of research is descriptive qualitative, the type
and source of research data is secondary data obtained from the company. Data collection techniques are documentation, observation and interviews, while data analysis techniques are qualitative descriptive. Based on the results of research conducted, it shows that PT. Bank Sumut Medan Coordinating Branch has implemented a good and smooth internal control system based on COSO principles, so that every credit given to a prospective debtor must meet the requirements and follow the applicable procedures of filling in complete and correct data using the form provided. PT. Bank Sumut also monitors all debtors who have received credit disbursement from the beginning of the credit agreement until the end of the credit term. The advice that can be conveyed is that for the future, leaders should provide more practical and sophisticated facilities for prospective debtors who wish to submit credit applications by filling them out digitally in accordance with current needs and technological developments so as to provide convenience and practicality for both parties.

References

[1] K. Candra and A. C. d. P. I. G. A. David, "Efektivitas Penerapan Sistem Pengendalian Internal Berbasis Religius Magis pada Sistem
Pemberian Kredit di LPD Desa Suda," Jurnal Ilmiah Akuntansi dan Humanika, pp. 509-516, 2021.
[2] Kasmir, Bank dan Lembaga Keuangan Lainnya, Jakarta: PT Raja Grafindo Persada, 2014.
[3] Darminto and P. Y. C. d. Z. Z. A. Clarita, "Analisis Efektivitas Pemberian Kredit dalam Rangka Mengoptimalkan Alokasi Dana
Bank," Jurnal Administrasi Bisnis, pp. 1-7, 2014.
[4] H. Gamaliel and J. d. K. Tinangon, "Analisis Efektifitas Sistem Informasi Akuntansi dan Pengendalian Internal Perkeditan Pada PT
Bank Pembangunan Daeran Papua Cabang Manado," Jurnal Riset Akuntansi Going Concern, pp. 537-545, 2018.
[5] P. M. Kapojos, J. Morasa and Y. I. Ngurawan, "Evaluasi Sistem Pengendalian Internal Pemberian Kredit di PT Bank Sulut GO,"
Jurnal Riset Ekonomi, Manajemen, Bisnis, dan Akuntansi, pp. 1579-1590, 2021.
[6] M. Israk, "Analisis Efektivitas Pemberian Kredit Pada Pd. Bpr. Rokan Hulu Pasir Pengaraian," Jurnal Mahasiswa Prodi Akuntansi
UPP, pp. 1-10, 2017.
[7] C. d. R. W. Narotama, Sistem Pengendalian Internal dalam Organisasi BPR, Yogyakarta: Adicita Karya Nusa, 2004.
[8] L. Lestari, L. E. Tripalupi and I. A. Haris, "Analisis Efektifitas Sistem Pengendalian Internal dengan Proteksi Banjar Dinas Untuk
Mencegah Kredit Macet pada BUMDes Karya Sari Desa Pakisan Kecamatan Kubu Tambahan," Jurnal Pendidikan Ekonomi
Undiksha, pp. 1-10, 2018.
[9] Sugiyono, Metode Penelitian Kuantitatif, Kualitatif dan R&D, Bandung: PT Alfabet, 2014.
[10] J. Soewadji, Pengantar Metodologi Penelitian (1st ed), Mitra Wacana Media, 2012.
[11] I. d. R. O. Fajar, "Evaluasi Penerapan Sistem Pengendalian Internal BRI dengan COSO Framework," Jurnal Ekonomi, BIsnis, dan
Akuntansi, pp. 1-15, 2018.
[12] Y. Nawangsari and I. Putra, "Analisis Sistem Pengendalian Intern Pemberian Kredit dalam Menurunkan Tingkat Kredit Macet Pada
Koperasi Simpan Pinjam Kharisma Mitra Karya," Jurnal Komplikasi Ilmu Ekonomi, pp. 67-80, 2016.
[13] W. Wasito, K. Khotimah and S. Prita DS, "Efektivitas Analisi Pengendalian Internal Kredit pada KPRI Universitas Jember," eJournal Ekonomi Bisnis dan Akuntansi Universitas Jember, pp. 136-195, 2017.
[14] K. Asjudalastri and A. d. Z. S. Khalid, "Efektivitas Pengendalian Internal Pemberian Kredit, Studi Kasus Pada PT Bank BRI (Persero)
Tbk Unit Daeng Sirua Makassar," Jurnal Ekonomi Invoice Fakultas Ekonomi dan Bisnis, pp. 93-104, 2019.
[15] Dwiatmono and M. D. d. S. H. AR, "Analisis Sistem dan Prosedur Pemberian Kredit Usaha Mikro Guna Meminimalisir Terjadinya
Kredit Bermasalah (Studi Pada PT BPR Nusumma Jatim Cabang Malam)," Jurnal Administrasi Bisnis, pp. 1-8, 2015.
Dimensions Badge
Published
2024-09-30
How to Cite
Putri Rahmadani, Yani Suryani and Iman Indrafana (2024) “Analisis Sistem Pengendalian Internal Pemberian KUR pada PT Bank SUMUT Cabang Koordinator Medan”, Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK), 4(3), pp. 314-319. doi: 10.47065/jamek.v4i3.1544.