FINANCING ANALYSIS AND CREDIT SUPERVISION IN SUPPORTING INTERNAL CONTROL

  • Etik Pratiwi STIE Widya Gama Lumajang
  • Wimbo Wiyono STIE Widya Gama Lumajang
  • Neny Indrianasari STIE Widya Gama Lumajang
Keywords: Credit Financing, Credit Supervision, Internal Control

Abstract

Bussan Auto Finance Lumajang Branch is a company engaged in the field of financing services in Lumajang. One of them is multiproduct credit financing which is expected to meet the special financing needs in the form of desired capital goods. This study aims to determine the analysis of financing and supervision in supporting internal control at the company PT. BAF Lumajang Branch. The research method is descriptive qualitative. The data source used is an internal data source. Data obtained by interview and documentation techniques. Based on research that has been done that credit financing in an effort to support internal control carried out by PT. BAF Lumajang Branch is not good, there are concurrent positions and manipulation of filing data during the loan application process and whereas the supervision of credit is quite good by supervising non-performing credit consumers, resolving it by family, giving warning letters. Based on the results of the study, it is recommended that the multiproduct surveyor's task function does not concurrently work with NMC / UMC, additional STL positions are needed, it is recommended to increase the application of the principle of prudence in extending credit to reduce the risk of problem loans

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Published
2020-09-26