ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PEMBERIAN KREDIT MULTIGUNA PADA PT BANK SULSELBAR CABANG MAKASSAR

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.