Analysis of the Implementation of the COSO Internal Control Structure for Provision of Credit at PT. Bank Perkreditan Rakyat

Ferry Laurensius, Sumini, Melisa Sirait

2018

Abstract

Uncollectible credit risk or bad credit may impede BPR operations. Risk can be avoided or minimized by executing consistent internal control structures. If the internal control structure is sufficient in the provision of credit, the implementation of credit provision can be controlled and able to prevent the occurrence of errors that can inflict jeopardy on the bank. Object of this research is PT. BPR located at Tembung. This study aims to determine whether the internal control of the credit systems in PT. BPR are in accordance with internal control elements based on COSO and provide input or improvement that may be applied related to internal control system. The research method is applied research using comparative method in data analyses. Data collection by interview, observation and documentation. The research outcomes indicate that the implementation of internal control system in PT. BPR is quite good, but there are still certain points which are less suitable with the internal control system based on COSO and BI which need to be improved.

Paper Citation

in Harvard Style

Laurensius F., Sumini. and Sirait M. (2018). Analysis of the Implementation of the COSO Internal Control Structure for Provision of Credit at PT. Bank Perkreditan Rakyat.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1006-1010. DOI: 10.5220/0009500810061010

in Bibtex Style

@conference{unicees18,
author={Ferry Laurensius and Sumini and Melisa Sirait},
title={Analysis of the Implementation of the COSO Internal Control Structure for Provision of Credit at PT. Bank Perkreditan Rakyat},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1006-1010},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009500810061010},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Analysis of the Implementation of the COSO Internal Control Structure for Provision of Credit at PT. Bank Perkreditan Rakyat
SN - 978-989-758-432-9
AU - Laurensius F.
AU - Sumini.
AU - Sirait M.
PY - 2018
SP - 1006
EP - 1010
DO - 10.5220/0009500810061010