The problem is going to find the answer in this research is the way in the
accreditation of systems of accounting information in KSU Citra Cemerlang and if in
the systems of accounting information of the KSU credit Citra Cemerlang has joined
a strong internal control system. Method of data collection that the writer uses
interviews, observation, documentation and library stdudi. The analysis of data from
this study carried out by an assessment of the related functions, documents that are
used, the accounting records are used, the internal control system that separates
strictly the responsibilities and procedures of accounting information of the credit
system.
Results of the evaluation show the classification of accounts has been good,
but the weakness in the use of form is a document used in information systems
accounting, especially the provision of credit and BRPP still printed SPK numbered
series. Weaknesses in an organizational unit separated responsibilities and is strictly
a function of credit facilities undertaken by the Department of credit, lack of
separation of functions between the tested agents evaluating security with the officer
who conducted the analysis of credit.
The conclusion can be drawn from these tests is the internal control system of
credit in KSU Citra Cemerlang good in general. On the basis of these conclusions
was presented the following suggestions, which is a document that is mainly used
BRPP and SPK a serial number must be printed and there is a separation of
functions between the tested agents evaluating guarantee with the officer who
conducted the analysis of credit and credit analysis should be on the ground. It is
useful to reduce the risk of fraud, as well as to analyze the security of the debtor in
order to avoid the possibility of presenting a fictional credit and arrears or bad
credit.
Keyword: system of internal control of credit
