Analisis Sistem Pengendalian Intern Pemberian Kredit pada PT. Bank SUMUT Medan

Abstract

This study aims to find out and get real evidence about the internal control system in credit granting in PT Bank Sumut Branch Medan. The type of research in this study is qualitative with a descriptive approach, while those who become informants in this study are the Division of Credit and Operations in PT Bank Sumut Branch Medan. The data analysis technique used in the research is data reduction, data presentation, and conclusion drawing. Credit granting system conducted by PT Bank Sumut Branch Medan is in conformity with the standards of credit delivery system. Internal control in the credit granting system in PT Bank Sumut Branch Medan in the control environment component, risk assessment, control activities, information and communication, and monitoring are mostly suitable except for the control environment component. The application of accounting information systems applied to PT Bank Sumut Branch Medan in practice has several components to support the reliability of information systems that fit the theory. The internal control accounting information system implemented by PT Bank Sumut Branch Medan in terms of the distribution of micro and small / multipurpose business credit funds when linked to the COSO method is sufficient.