Analysis Of The Implementation Of Internal Control System On Non Performing Loan (A Case Study On Bank Bjb Kcp Cicurug)
DOI:
https://doi.org/10.56696/jaka.v4i2.8792Abstract
This research aims to determine the implementation of internal control systems on credit delinquency in Bank BJB KCP Cicurug. The variable used in this research is the internal control system. This research is a qualitative study using a qualitative descriptive method, where data is collected from the research object and the internal control system in Bank BJB KCP Cicurug is analyzed. The data collection methods used in this research are interviews, observations, and literature review. The results of the research show that Bank BJB KCP Cicurug has implemented a comprehensive internal control system in managing credit risks. The credit granting process is conducted through strict evaluation stages, including credit feasibility analysis and financial assessment. Credit monitoring and supervision are carried out continuously to identify potential credit delinquencies and take appropriate actions. Bank BJB KCP Cicurug also has accurate and transparent accounts receivable recording procedures and a professional debt collection team. Additionally, the bank has a careful bad debt provisioning policy to manage problematic debts. Although the internal control system implemented by Bank BJB KCP Cicurug has significantly contributed to managing credit risks, the research also identified several challenges that need to be addressed.References
Adnan, I. M., Syahfitri, T., & Ridwan, R. (2023). Tanggung Jawab Penjamin Pada Kredit Macet Dalam Sistem Borgtocht Di Masa Pandemi Covid-19. Jurnal Hukum IUS QUIA IUSTUM, 30(1), 159-177.
Alawaqleh, Q. A. (2021). The Effect of Internal Control on Employee Performance of Small and Medium-Sized Enterprises in Jordan: The Role of Accounting Information System. Journal of Asian Finance, Economics and Business, 8(3), 855–863. https://doi.org/10.13106/jafeb.2021.vol8.no3.0855.
Ambarini, D. A. W., & Budiwitjaksono, G. S. (2021). Analisis Kredit Macet dalam Menentukan Kebijakan Restrukturisasi Pada Bank BRI Jombang. Bilancia: Jurnal Ilmiah Akuntansi, 5(2), 153-162.
Anggraeni, Elisabet Yunaeti, and Rita Irviani. (2019). Pengantar Sistem Informasi. Yogyakarta: CV Andi Offset.
Asterina, L. C. (2021). Evaluasi sistem pengendalian internal atas piutang usaha di PT. Samudera gemilang plastindo (Doctoral dissertation, STIE PGRI Dewantara Jombang).
Barus, I. B. (2021). Analisis Faktor-Faktor Penyebab Piutang Tak Tertagih Pada Pt. Bank Perkreditan Rakyat Nusantara Bona Pasogit 20 Deli Tua.
Bryan, M. N., & Riani, N. Z. (2023). Analisis Kredit Dalam Perhatian Khusus Studi Kasus: Kredit Mikro Pt. Pegadaian Area Padang. Jurnal Kajian Ekonomi dan Pembangunan, 5(1), 71-78.
Chen, J., Jiao, L., & Harrison, G. (2019). Organisational culture and enterprise risk management: The Australian not?for?profit context. Australian Journal of Public Administration, 78(3), 432-448.
Gupta, M. J., Chaturvedi, S., Prasad, R., & Ananthi, N. (2022). Principles and practice of management. AG PUBLISHING HOUSE (AGPH Books).
Heriyanto. (2018). “Pengertian Sistem dan Informasi”. SIM: Sistem informasi manajemen jaringan. UIN-Maliki Press, Malang.
Herryani, M. R. T. R. (2019). Pelaksanaan Prinsip Kehati-Hatian Dalam Proses Pemberian Kredit On Line. Transparansi Hukum, 2(1).
Julitawaty, Wily. (2021). Manajemen Perbankan. Yayasan Kita Menulis.
Kryscynski, D., Coff, R., & Campbell, B. (2021). Charting a path between firm?specific incentives and human capital?based competitive advantage. Strategic Management Journal, 42(2), 386-412.
Lubis, D. B. R. (2018). Pengaruh penerapan sistem informasi akuntansi, pengendalian internal dan motivasi kerja terhadap kinerja karyawan pada Pt. Angkasa pura II (Persero) Bandara Internasional kualanamu. 134. https://repositori.usu.ac.id/handle/123456789/7101.
Lutvia, Evi Andriani (2022). Faktor - Faktor Penyebab Terjadinya Kredit Macet pada Pemberian Kredit Usaha Rakyat di Bank Jatim Kantor Cabang Pembantu Brondong Lamongan. Diploma thesis, Universitas Hayam Wuruk Perbanas Surabaya.
Mulyadi. (2018). Sistem Akuntansi. Edisi 4. Jakarta: Salemba Empat.
Nugraha, D. B., Azmi, Z., Defitri, S. Y., Pasaribu, J. S., Hertati, L., Saputra, E., ... & Fau, S. H. (2023). Sistem informasi akuntansi. Global Eksekutif Teknologi.
Phapros. (2020). pedoman sistem pengendalian intern.pdf (p. 7/24). https://www.phapros.co.id/cfind/source/files/tata-kelola/pedoman%20sistem%20pengendalian%20intern.pdf
Renaldo, N., Sudarno, S., & Hutahuruk, M. B. (2020). Internal control system analysis on accounts receivable in SP corporation. The Accounting Journal of Binaniaga, 5(2), 73-84.
Romney, M. B., & Steinbart, P. J. (2018). Accounting Information System. Fourteenth Edition. Pearson Education Limit.
Saputri, mimin. (2019). Pengaruh prinsip Good corporate governance, pengendalian internal, penerapan sistem informasi akuntansi terhadap kinerja perusahaan (Studi Empiris pada Bank Perkreditan Rakyat di Magelang). http://eprintslib.ummgl.ac.id/699/5/15.0102.0047_PERNYATAAN%20PUBLIKASI.pdf
Sudarmanto, E., Astrie, K., Sukarman, & P., Erika. (2021). Sistem Pengendalian Internal (R. Watrianthos (ed.)). yayasan kita menulis. https://books.google.co.id/books?id=JA9NEAAAQBAJ&printsec=frontcover&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false
Sultana, S., Andersen, B. S., & Haugen, S. (2019). Identifying safety indicators for safety performance measurement using a system engineering approach. Process Safety and Environmental Protection, 128, 107-120.
Sumadi, S., & Ma'ruf, M. H. (2020). Implementation of the Concept and Theory of Management Functions in Efforts To Improve Quality. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(02).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
