Evaluasi Pengendalian Internal Siklus Kredit Studi kasus pada PT. Bank Pembangungan Daerah Sumatera Barat

Abstract

The Bank constantly faced with the risk of business loans to customers. To minimize the risk that business will need a reliable internal control. As a company that the main source of income from loan interest credit cycle, the internal control is very important for a bank. The design of internal control depends on the credit cycle management attention on a reliable internal control. In the annual report of PT. Bank Pembangunan Daerah Sumatera Barat, which is more in the know with the "Bank Nagari", author discovered that non-performing loans at the level of 3.30% while the industry average (the Regional Development Banks throughout Indonesia) at the level of 1.71%. In evaluating the effectiveness of internal control of credit cycles PT. Bank Pembangunan Daerah Sumatera Barat, the author uses the framework of internal control in accordance with the guidelines for internal control systems to commercial banks from Bank Indonesia. Framework for assessing internal control that author use consists of five elements, that�s is: (1) Environmental Control, (2) identification and risk assessment, (3) control activities and segregation of duties, (4) accounting systems, information and communication, and (5) monitoring activities and corrective actions deviation. Data collection techniques that authors use that is, (1) questionnaire technique and (2) interview techniques, and findings of internal auditors in the branch X. To gain more understanding of the authors do question and answer to the respondents related the salient points of the questionnaire that author use. Data obtained from respondents further classified into finer writer 5 elements of internal control of credit cycles. From the results of data analysis can be concluded that internal control of credit cycle is middle effective. Questionnaire results showed that the internal control of bank credit cycle has been effective unless the problem of credit composition. But from the interview data and findings of internal auditors in the branch x, there are still several steps to improve the future. Step Improved internal control credit cycle that can be done, that is: (1) Improved understanding of credit analysis framework to the Accounts officer, (2) Adding the economic conjuncture cycle analysis within the framework of bank credit analysis, (3) Increased supervision inherent in accordance with the bank's organizational structure, (4) perform monthly reconciliation between accounting data and management information system data on units in the internal environment bank loans