Indo-Fintech Intellectuals: Journal of Economics and Business
Vol. 3 No. 2 (2023): Indo-Fintech Intellectuals: Journal of Economics and Business

Analisis Sistem Pengendalian Internal Atas Pemberian Kredit Multiguna dalam Mengurangi Kredit Bermasalah pada PT. BPD Sultra Cabang Utama

Rachmawati Rachmawati (Unknown)
Sri Rachmawati Rachman (STIE Enam Enam Kendari)

Article Info

Publish Date
10 Sep 2023

Abstract

This study aims to determine the application of the internal control system over the provision of multipurpose loans in reducing non-performing loans. The type of research used is a type of qualitative descriptive research. The data used is primary data, namely data collected through interviews. The results of this study show that the implementation of the internal control system at PT. BPD Sultra Main Branch is very adequate, namely by implementing 5 internal control components according to COSO consisting of: (1) Control environment, (2) Risk assessment, (3) Control activities, (4) Information and Communication, and (5) Monitoring activities

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Journal Info
Indo-Fintech Intellectuals: Journal of Economics and Business
Website

Abbrev

ifi

Publisher

Lembaga Intelektual Muda Maluku

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Indo-Fintech Intellectuals: Journal of Economics and Business (IFI-JEB) is a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and students, published by Lembaga Intelektual Muda (LIM) Maluku. IFI-JEB ...