ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENYALURAN KREDIT MODAL KERJA PADA PT. BANK PERKREDITAN RAKYAT (BPR) TEBAS LOKARIZKI KECAMATAN TEBAS (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2013)