Analisis Pengimplementasian Internal Control untuk Mengurangi Kredit Macet (Studi Kasus pada BPRS Al Washliyah Medan)
Abstract
Penelitian ini dilakukan bertujuan untuk mengetahui pelaksanaan penerapan Internal Control Untuk Mengurangi Kredit Macet Pada BPRS Al Washliyah Medan. Internal Control adalah internal control adalah suatu cara untuk mrngawasi, mengukur sumber daya organisasi, berperan penting untuk mencegah dan mendeteksi penggelapan (fraud) dan melindungi sumber daya organisasi baik yang berwujud (mesin atau lahan) ataupun tidak berwujud (reputasi atau hak kekayaan intelektual seperti merek dagang), sedangkan kredit macet adalah pinjaman yang mengalami kesulitan dalam menyelesaikan kewajiban dari pelanggan kepada bank/Lembaga keuangan non-bank karena faktor yang disengaja atau dikarenakan faktor eksternal diluar control Lembaga Keuangan Bank ataupun Non Bank. Metode yang digunakan dalam pengumpulan data diperoleh dari dokumentasi dan wawancara. Sumber data yang dilakukan pada penelitian ini adalah data primer dan data sekunder. Jenis penelitian ini termasuk penelitian lapangan. Hasil penelitian yang diperoleh yaitu Internal control suatu divisi yang wajib ada pada suatu lembaga keuangan, karna internal control mengatur dan mengawasi semua masalah baik itu karna faktor internal ataupun faktor eksternal yang dapat merugikan lembaga keuangan itu sendiri. Internal control tidak terlibat langsung terhadap proses pembiayaan atau kredit, internal control berkerja sama dengan divisi pengutipan dan divisi remedial sehingga dapat mengatasi kredit macet. Dalam menghadapi masalah-masalah kredit macet, internal control telah mempunyai standar prosedurnya dan juga telah sesuai peraturan otoritas jasa keuangan (POJK).
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Jurnal Ilmiah Mahasiswa
Fakultas Agama Islam, Universitas Muhammadiyah Sumatera UtaraKampus Utama
Jl. Kapten Muchtar Basri No.3, Glugur Darat II,Medan
Sumatera Utara-20238
E-mail: baad@umsu.ac.id
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