Implementasi Sistem Pengendalian Internal (SPI) Pemberian Kredit Pada PT BPR Sukorejo Menaramulya Kendal : Kajian Sistem Operasional Prosedur (SOP)

Abstract

BPR (People Credit Bank), as a part of formal financial institutions, should comply with Bank of Indonesia (as the Indonesian central bank) rules and regulations, including those stipulating internal control practices. Internal control is very important in minimizing frauds and irregularties, including in credit provision process. Besides, provision of productive assets (PPAP) is also important in credit administration to reduce bad debt. This research aims to evaluate the application of Standard Operating Procedure and internal control of credit provision process at PT BPR Sukorejo Menaramulya Kendal. PT BPR Sukorejo Menaramulya Kendal has had SOP regulating internal control of credit provision process. The implementation, however, the procedures have not all applied consistently due to inexistence of internal control officer. BPR director also assumes internal control responsibility. Consequently, Director often realizes frauds and irregularities in credit provision process lately. It is suggested that BPR has an officer responsible for internal control function.