Abstract:
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.
