Esterina, Meirilin (2015) Analisis Sistem Pengendalian Internal Terhadap Pemutusan Kredit Usaha Mikro, Kecil Dan Menengah (Studi Kasus Pada Bank Sinarmas Dan Bri Cabang Palangkaraya). Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian untuk mengetahui sistem pengendalian internal terhadap pemutusan kredit usaha mikro, kecil dan menengah (UMKM) pada Bank Sinarmas dan Bank Rakyat Indonesia (BRI) Cabang Palangkaraya. Penelitian dilakukan dengan menggunakan metode penelitian deskriptif kualitatif. Jadi, penelitian ini bersifat menjelaskan suatu keadaan yang ada, menganalisis serta membandingkan antara Bank Sinarmas dan BRI Cabang Palangkaraya. Dalam pelaksanaannya Bank Sinarmas dan BRI cabang Palangkaraya terdapat beberapa perbedaan yaitu bunga kredit bank, penilai agunan, keputusan pencairan dana, jenis kredit, serta golongan bank. Pada Bank Sinarmas cabang Palangkaraya bagian penilai agunan dirangkap oleh karyawan back office sedangkan di BRI cabang Palangkaraya terdapat bagian penilai agunan tersendiri. Kemudian untuk mengatasi kekurangan dari Bank Sinarmas cabang Palangkaraya, maka Bank Sinarmas cabang Palangkaraya perlu menambahkan divisi penilai agunan yang diharapkan dapat membantu proses pemberian kredit dan meningkatkan kinerja dana pihak ketiga. Sedangkan BRI cabang Palangkaraya perlu menambahkan bagian legal yang fungsinya sebagai pemeriksa keabsahan dokumen kredit agar memperlancar proses pemberian kredit di BRI cabang Palangkaraya. Dengan adanya saran-saran yang telah diberikan maka diharapkan dapat membantu kelancaran proses pemberian kredit demi mencegah adanya kemungkinan tindakan kecurangan yang dapat terjadi dikedua bank tersebut.
English Abstract
This research has a purpose to know the internal control system of the credit decision micro, small and medium Sinarmas Bank and Bank Rakyat Indonesia (BRI) Branch Palangkaraya. The research used qualitative descriptive method. Thus, the research is about explaining a certain situation and condition, analyze and compare between Bank Sinarmas and BRI Branch Palangkaraya. In fact, there were some differences between the branch of Sinarmas Bank and the branch of BRI bank in Palangkaraya. The differences were : lending banks, collateral appraisal, disbursement decisions, type of loans, and the bank group. In sinarmas bank branch Palangkaraya, the collateral appraisal was implemented by the back office employess. However, BRI bank branch palangkaraya had their own particular employees in implementing the collateral appraisal. The suggestion that can be given to the Sinarmas Bank is to put on additional division that can handle the collateral appraisal specifically. It is expexted to help the process of lending and increase the performance of the third party funds. Then, BRI Bank should add a legal section to check the validity of credit documents in order to facilitate the loan process at the branch of BRI Bank in Palangkaraya. By the advice given, it is expected to help the process of granting credit and prevent the possibility of acts of fraud that can occur in both banks.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/577/ 051508411 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Kustati |
| Date Deposited: | 01 Dec 2015 14:32 |
| Last Modified: | 01 Dec 2015 14:32 |
| URI: | http://repository.ub.ac.id/id/eprint/108189 |
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