Evaluasi sistem pemberian kredit bagi nasabah baru pada PT. BPR Sukadana Surakarta

Oleh :
Aditya Bhakti Persada - F3306114 - Fak. Ekonomi dan Bisnis

ABSTRACT In playing its role as the company running in service providing sector, PT. BPR Sukadana Surakarta closely relates to the credit issuance. The credit issuance is an important aspect in supporting the operational activity, so that PT. BPR Sukadana always held the money deposition and credit issuance to maintain its business solvability. The objective of writing is to evaluate the credit issuance system in the PT. BPR Sukadana Surakarta, particularly the credit issuance as well as the identification of such system’s strength and weakness. To evaluate the system, the writer conducted interview with the party involved directly in the process and direct observation on the credit issuance activity held. From the result of research conducted to PT. BPR Sukadana Surakarta, it can be concluded that the credit issuance system in PT. BPR Sukadana has been good in the term of providing the documents relevant to the credit issuance system and such documents has gotten authorization from the authorized parties. However, the absence of document number can inhibit the performance of matching the accounting data obtained. The procedure of credit issuance in PT. BPR Sukadana has been good enough and there is internal control aspect, it can be seen from the separation function in each division so that there is no division conducting the transaction of credit issuance from the start to the end. Based on such weakness, the writer recommends that the credit issuance system the PT. BPR Sukadana Surakarta uses is expected to be better. Keyword: Sistem Akuntansi, Sistem Pengendalian Intern, Sistem Pemberian Kredit, dan PT. BPR Sukadana