Internal Control Analysis on the Provision of People's Business Credit at Bank Rakyat Indonesia (Persero) TBK, KCP Unit Pangaribuan

Abstract

This study aims to determine the role of the internal control system on the provision of Individuals' Business Credit at Persero Bank Rakyat Indonesia Tbk, KCP Unit Pangaribuan. The method used in this study is a qualitative method using interviews, observation, and documentation. Both primary and secondary data were used in this investigation. Primary data, namely, data describing the internal control system applied to Bank Rakyat Indonesia (Persero) Tbk, KCP Unit Pangaribuan and for secondary data, namely, data obtained from Bank employees themselves in the form of information regarding the procedures for People's Business Credit . The results of this study explain that the internal control system applied to Bank Rakyat Indonesia (Persero) Tbk, KCP Unit Pangaribuan is still less effective, this is due to environmental factors that are very far away and limited transportation to reach potential customers. And the process of granting people's business credit has not been able to run optimally where the community in the Pangaribuan area still adheres to a thick customary culture so that community assets have not used certificates but their ownership rights are still customary, this is an obstacle for employees to determine the amount or amount of credit to be given to match with collateral from the prospective customer