IPTEKS PENGENDALIAN INTERN DALAM PROSEDUR PENCAIRAN KREDIT KONSUMTIF PADA PT. BANK SULUTGO CABANG UTAMA

Authors

  • Brigita Maria Sam Ratulangi University
  • Vionalisa Chandra Sam Ratulangi University
  • Halim Ellena Muliad Sam Ratulangi University
  • Inggriani Elim Sam Ratulangi University

DOI:

https://doi.org/10.32400/jiam.4.1.2020.28221

Keywords:

internal control system, credit, procedures, lending

Abstract

In conducting credit distribution to the public, there are several procedures that must be carried out before credit can be disbursed. Lending also needs to pay attention to internal controls within the company. The purpose of this study is to evaluate whether internal control in credit disbursement procedures is in accordance with the theory of control according to COSO. This research method is a qualitative method. Data collection techniques are interviews and documentation. The results of this study indicate that the company has not fully implemented internal controls based on COSO, particularly environmental control and monitoring.

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Published

2020-03-13

Issue

Vol. 4 No. 1 (2020): JIAM

Section

Articles

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