Analisis Sistem Pengendalian Intern Dalam Pemberian Kredit Usaha Rakyat (Kur) Pada Bank Bsi Kantor Cabang Kutai Kartanegara

Abstract

This research aims to determine internal control with the 5C indicators (Character, Capacity, Capital, Condition of Economy, and Collateral) in providing People's Business Credit (KUR) at Bank BSI Kutai Kartanegara Branch Office.

This research uses qualitative descriptive analysis, data collection techniques using the method interviews, questionnaires, and literature.

The research results show that in internal control using the 5C indicators (Character, Capacity, Capital, Condition of Economy, and Collateral) the provision of People's Business Credit (KUR) is the most important thing to consider, namely the assessment of the 5C indicators (Character, capacity, capital, collateral). and conditions) because this aspect is an aspect that plays an important role in granting People's Business Credit (KUR) to assess potential debtors and plays a very important role in determining whether or not a loan application is suitable for approval in order to minimize the risk of loss.

The results show that internal control with the 5C indicators (Character, Capacity, Capital, Condition of Economy, and Collateral) for providing People's Business Credit (KUR) is effective at Bank BSI Kutai Kartanegara Branch Office.