Inovasi Pengendalian Intern: Solusi Strategis Menghadapi Risiko Kredit Macet - Nur, Recky Pratiwi; Amril, Amril; Muchran, Muchriana (Jurnal Akuntansi dan Keuangan Kontemporer (JAKK), 2025)
Tujuan Penelitian: Penelitian ini bertujuan menganalisis efektivitas sistem pengendalian intern dalam pencegahan kredit macet di PT. Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Makassar.Metode Penelitian: Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara semi-terstruktur terhadap informan kunci menggunakan purposive sampling, dan dianalisis dengan teknik Miles, Huberman, dan Saldaña. Validitas data dijaga melalui triangulasi sumber dan member checking.Originalitas/Kebaruan: Penelitian ini menawarkan integrasi penuh prinsip COSO dalam konteks pengendalian kredit macet di tingkat operasional bank cabang, yang masih jarang dibahas dalam literatur sebelumnya.Hasil Penelitian: Seluruh komponen pengendalian intern, lingkungan pengendalian, penaksiran risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan, telah diterapkan secara efektif, dengan peluang perbaikan pada adaptasi perubahan operasional dan pengecekan independen.Implikasi: Penerapan sistem pengendalian intern yang kuat berkontribusi menekan risiko kredit macet dan memperkuat kesehatan keuangan bank. Rekomendasi meliputi optimalisasi teknologi, peningkatan adaptasi terhadap perubahan lingkungan bisnis, dan penguatan monitoring internal.Research Objective: This study aims to analyze the effectiveness of the internal control system in preventing non-performing loans at PT. Bank Rakyat Indonesia (Persero) Tbk Makassar Branch Office.Research Method: The study uses a qualitative approach with a case study method. Data were collected through semi-structured interviews with key informants using purposive sampling, and analyzed using the techniques of Miles, Huberman, and Saldaña. Data validity was ensured through source triangulation and member checking.Originality/Novelty: This study offers a full integration of the COSO principles in the context of credit risk control at the operational level of bank branches, a topic that is still rarely discussed in previous literature.Research Results: All components of internal control—control environment, risk assessment, control activities, information and communication, and monitoring—have been effectively implemented, with opportunities for improvement in adapting to operational changes and strengthening independent verification.Implications: The implementation of a strong internal control system contributes to reducing the risk of non-performing loans and strengthening the bank's financial health. Recommendations include optimizing technology, enhancing adaptation to changes in the business environment, and strengthening internal monitoring.