THE IMPLEMENTATION ANALYSIS OF INTERNAL CONTROL ON CREDIT PROCEDURE OF WORKING CAPITAL (CASE STUDY AT PT BANK PEMBANGUNAN DAERAH JAWATIMUR CABANG MALANG TBK)
ABSTRACT: The provision or
distribution of credit, mainly working capital credit, is the one business of a
bank with high-risk. Risk in credit distribution is the occurrence of
non-performing loans. The worst possibility is a lackof non-performing loans in
the form of bad credit borrowers, which in this condition debtors are unable to
repay the funds that the banks have been given. Non-performing loans can be
calculated using the ratio of non-performing loans (NPL). The higher NPL ratios
indicate a high level of non performing bank loans. High NPL ratios also
indicate poor management of the systems and procedures in the distribution or
provision of working capital loans. PT Bank Pembangunan Daerah Jawa Timur,
known as Bank Jatim, is one of public bank that deal with working capital
loans. The research on management of working capital credit in Bank Jatim done
through interviews and documentation of secondary sources suggests that, Bank
Jatim applied the system and procedures of credit distribution. Internal
controls that applied in Bank Jatimalso performed extremely well, and give the
results that the number of NPL ratio is close to zero percent over the next three
years.
Penulis: Patricia Hangga Kusuma,
Suhadak Suhadak, Devi Farah Azizah
Kode Jurnal: jpadministrasinegaradd160870
