Evaluasi Sistem Pengendalian Internal Atas Prosedur Pemberian Kredit Usaha Kecil Dan Menengah Berdasarkan Coso Internal Control Framework (Studi Kasus Pada Pt. Bank Pembangunan Daerah (Bpd) Diy Cabang Yogyakarta)

SYAHPUTRA, MUHAMMAD LAZUARDY JAYA (Adv.: Maliki Julian Hendrawan Rakhmanto, S.E., M.B.A), Maliki Julian Hendrawan Rakhmanto, S.E., M.B.A

2014 | Skripsi | S1 Accounting

Penelitian ini bertujuan untuk menilai risiko-risiko aktivitas pemberian kredit di Bank BPD DIY dan menilai kepatuhan manajemen terhadap COSO Internal Control Framework.

Penelitian dilakukan dengan pendekatan kualitatif. Metode pengumpulan data dilakukan dengan studi literatur melalui analisis teori dari berbagai sumber dan analisis data sekunder perbankan, dan studi lapangan dengan melakukan observasi dan wawancara di BPD DIY. Wawancara tersebut terbatas pada permasalahan penilaian risiko aktivitas pemberian kredit dan kepatuhan terhadap COSO Internal Control Framework.

Berdasarkan penilaian risiko operasional yang telah dilakukan terhadap unit aktivitas di bank, peringkat risiko terjadi pada tingkat bank dengan risiko meningkatnya Non Performing Loan dan pada credit analyst dengan risiko kurang tepat sasaran dalam menganalisis kredit. Secara umum, kepatuhan BPD DIY terhadap COSO Internal control framework sudah cukup baik.

This study aims to assess the risks of lending activity in the Bank BPD DIY and assess management compliance against COSO Internal Control Framework.

The study was conducted with a qualitative approach. The method of data collection is done by the study of literature through theory analysis of various sources and secondary data analysis of banking, and field studies with observation and interviews in BPD DIY. The interview was limited to the issue of credit risk assessment activities and adherence to COSO Internal Control Framework.

Based on the operational risk assessment has been carried out on units of activity at banks, risk rating occurs at the level of the bank with increased risk of non-performing loans and the credit analyst with less risk targeted in analyzing credit. In general, compliance with BPD DIY to the COSO internal control framework is good enough.

Kata Kunci : Internal controls, COSO Internal Control Framework, assessment risk, compliance management, Pengendalian internal, penilaian risiko, kepatuhan manajemen.