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All Journal Eduvest - Journal of Universal Studies
Jullianeth, Laxmi
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Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

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Evaluation of the Impact of Credit Payment Relaxation Stimulus on Credit Management at BPR X Jullianeth, Laxmi; Fitriany, Fitriany
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51812

Abstract

This case study aims to evaluate the implementation of credit management policies, the impact of implementing credit management policies and the obstacles and problems faced by BPR X in implementing risk management policies, especially related to the Covid-19 stimulus in accordance with POJK No.48/POJK.03/2020. This study uses qualitative research methods through interviews and document analysis such as Bank Internal Policy Documents, annual reports, and financial statements. This research shows that although there are still some limitations, BPR X has implemented credit management principles that are in accordance with applicable regulations and have been included in the bank's internal policies. The implementation of these principles has had a positive impact on BPR X's financial performance during the pandemic. However, there are obstacles in the implementation of policies related to the Covid-19 stimulus, namely the mismatch between the established debtor criteria and the actual condition of the debtor during document validation. The study found that BPR X's NPL ratio increased significantly from 9.45% in 2021 to 20.35% in 2023, indicating challenges in credit quality management despite stimulus implementation.
The Role of Internal Audit in Enhancing Risk Awareness at PT X Jullianeth, Laxmi; Fitriany, Fitriany
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.3787

Abstract

Internal audit is a function designed to assist companies in achieving their strategic goals. Internal audit is considered only as a fault finder so that its function is less acceptable in work unit. Over time, internal audit has been accepted as a compliance tester in an organization. This compliance testing results in activities that are still a formality without any real action from the implementation of compliance procedures. In accordance with the times, especially in the field of technology, various kinds of risks threaten each organization such as cyber, market and other risks that affect achievement of organizational goals. Risk-based audits are starting to be launched and implemented to be able to help management see which side of each work unit has potential risks and actions to mitigate risks. Internal audit designs each audit plan in each work unit to be able to sort out the work unit in each potential risk in each work unit. Internal audit findings are grouped into three parts of the risk group, namely, low, medium and high to be able to provide recommendations for urgent action with a high level of risk. Awareness of each work unit is expected to be increased from the audit results so that in the future each work unit conducts self-assessment and supervision of any risks that arise or have potential to arise in its work unit, and reports to Management so that the necessary follow-up can be carried out to prevent risks that will occur to a minimum.
Co-Authors Fitriany Fitriany, Fitriany