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All Journal Access: Journal of Accounting, Finance and Sharia Accounting
Udayani, Nurzairah
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Economics, Econometrics & Finance Education Social Sciences

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Analisis Sistem Pengendalian Internal Terhadap Pemberian Kredit Multiguna Pada PT Bank Sulselbar Cabang Makassar Udayani, Nurzairah; Mane, Arifuddin; Thanwain, Thanwain
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 3 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Desember 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i3.2056

Abstract

Tujuan penelitian ini adalah untuk mengetahui sistem pengendalian internal pemberian kredit multiguna pada PT. Bank Sulselbar cabang Makassar. Objek Penelitian PT. Bank Sulselbar cabang Makassar. Jenis data yang digunakan adalah deskriptif kualitatif yang menggunakan teknik pengumpulan data dalam penelitian ini yaitu dengan 3 cara yaitu wawancara kemudian, observasi atau observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pengendalian intern pada PT Bank Sulselbar Cabang Makassar sudah berjalan efektif walaupun masih banyak kendala dan masih banyaknya kredit macet pada PT. Bank Sulselbar Cabang Makassar dan. Sistem pada jalan di PT. Bank Sulselbar Cabang Makassar juga sudah berjalan sesuai SOP sehingga dapat mengurangi risiko yang terjadi. Sistem pengendalian internal telah sesuai dengan komponen COSO dan sesuai dengan prinsip 5C dan 7P lending. The purpose of this study was to determine the internal control system for the provision of multipurpose credit at PT. Bank Sulselbar Makassar branch.          Research Object PT. Bank Sulselbar Makassar branch. The type of data used is descriptive qualitative which uses data collection techniques in this study, namely by 3 ways of interview later, observation or observation and documentation. The results of the study indicate that the internal control system at PT Bank Sulselbar Makassar branch has been running effectively although there are still many obstacles and there are still many bad loans at PT. Bank Sulselbar Makassar branch and. The system on the road in PT. Bank Sulselbar Makassar branch has also been running according to its SOP so as to reduce the risk that occurs. The internal control system is in accordance with the COSO components and in accordance with the 5C and 7P lending principles.
Co-Authors Mane, Arifuddin Thanwain, Thanwain