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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Jayanti Gagola, Jayanti
Sam Ratulangi University Manado
Economics, Econometrics & Finance

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THE ANALYSIS OF INTERNAL CONTROL SYSTEM OF CREDIT AT PT BANK SULUT TBK CENTRAL OFFICE MANADO Gagola, Jayanti; Ilat, Ventje; Afandi, Dhullo
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 375-499
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.109 KB) | DOI: 10.35794/emba.3.2.2015.8573

Abstract

Banks are very important in sustaining the strength and  fluency of the payment system and the effectiveness of monetary policy. Moreover, the bank is also the financial institutions most urgently needed in economic development. Credit in order to accelerate economic development largely channeled by banks. As a financial institution, the largest asset owned by banks are financial assets. Therefore, internal control is very important in suppressing/assessing the risks that would arise, as well as protecting the company’s assets to achieve organizational goals. The purpose of this study was to analyze the internal control systems of credit at PT. Bank Sulut Tbk Office Manado. The method used is descriptive qualitative analysis method, in which the research was carried out by comparing the existing internal control system in the Banks of the theory is based on five elements of internal control comprising: control environment, risk assessment, control procedures, information and communications and surveillance. The results shows that credit control system at PT Bank Sulut Tbk Office Manado has been good. Suggestions submitted that the management of PT Bank Sulut Office Manado should maintain the stability of credit based on the internal control mechanisms that have been implemented at this time. Keywords: internal control, credit, bank
Co-Authors Dhullo Afandi Ventje Ilat