EVALUASI PENGENDALIAN INTERN PEMBERIAN KREDIT PEMILIKAN RUMAH (KPR) DALAM RANGKA MENGURANGI NON PERFORMING LOAN (NPL) (Studi Pada PT. Bank Tabungan Negara (Persero) Tbk Cabang Malang)

Abstract

The purpose of this research is to know the network procedure and internal control practice of the provision of credit ownership of the house (KPR) which has been done by BTN branch Malang. This research using descriptive research type with case study approach. Data analysis was done by evaluate the aspects of internal control of credit provision started from application phase, analysis phase, liquefaction phase until monitoring phase. The result of this research shown that the practice of internal control in credit provision KPR at BTN Malang was sufficient in all phase but there are still several weakness especially in the monitoring phase and also there is no surprised audit for the employees. Therefore, BTN branch Malangneed to improve the internal control practices in the process of credit provision so the target of company for continue to reduce the level of Non Performing Loan (NPL) can be achieved.

Keyword : Internal Control, Credit Ownership of the House, Non Performing Loan

Abstrak

Penelitian ini bertujuan untuk mengetahui jaringan prosedur serta praktik pengendalian intern pemberian KPR yang telah dilaksanakan BTN cabang Malang. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan studi kasus. Analisis data dilakukan dengan cara mengevaluasi aspek-aspek pengendalian intern dalam pemberian kredit mulai dari tahap permohonan kredit, analisa kredit, penarikan kredit sampai tahap monitoring kredit. Hasil penelitian menunjukkan bahwa secara keseluruhan, praktik pengendalian intern dalam proses pemberian KPR di BTN cabang Malang telah memadai, namun masih terdapat beberapa kelemahan terutama dalam tahap monitoring kredit dan belum adanya surprised audit bagi karyawan. Oleh karena itu, BTN cabang Malang perlu memperbaiki praktik pengendalian intern dalam proses pemberian kredit sehingga target perusahaan untuk terus mengurangi tingkat NPL dapat dicapai.

Kata kunci : Pengendalian Intern, Kredit Pemilikan Rumah (KPR), Non Performing Loan