ANALISIS SISTEM PENGAJUAN KREDIT DAN IMPLEMENTASI PENGENDALIAN INTERNAL DALAM PEMBERIAN KREDIT MIKRO USAHA KECIL MENENGAH PADA PT. BANK RAKYAT INDONESIA (PERSERO), TBK UNIT BANYUATIS

Abstract

PT. Bank Rakyat Indonesia (Persero), Tbk Unit Banyuatis salah satu bank yang memberikan kredit mikro kepada para pelaku UMKM demi kemajuan ekonomi rakyat. Tujuan penelitian ini yaitu: 1) Untuk mengetahui sistem pemberian kredit UMKM di BRI Unit Banyuatis, 2) Untuk mengetahui sistem pengendalian internal di BRI Unit Banyuatis dalam pemberian kredit, dan 3) Untuk mengetahui efektivitas sistem pengajuan kredit dan SPI di BRI Unit Banyuatis. Penelitian ini menggunakan metode kualitatif. Data diperoleh melalui wawancara mendalam, observasi dan studi dokumen yang selanjutnya dianalisis melalui tahapan yaitu reduksi data, penyajian data, analisis data dan penarikan simpulan. Hasil penelitian ini menunjukan: (1) Hasil analisis terdapat syarat, prosedur dan proses pemberian kredit mikro kecil menengah pada PT. BRI (Persero), Tbk Unit Banyuatis menjukan bahwa sistem pengajuan kredit sudah baik, hal ini terlihat dari tahap pengajuan kredit, analisis kredit sampai pemutusan kredit berjalan secara terstruktur sehingga proses pada sistem pengajuan kredit berjalan dengan efektif dan efisien, dengan berdasarkan prinsip kehati-hatian; (2) Hasil pengamatan yang dilakukan implementasi pengendalian internal dalam pemberian kredit mikro kecil menengah pada PT. BRI (Persero), Tbk Unit Banyiatis dikatakan sudah cukup baik, hal ini dikarenakan adanya analisis dan evaluasi yang menyeluruh terhadap pengajuan kredit, sehingga dapat meminalisir adanya kredit macet; (3) Efektisitas Sistem Pengajuan Kredit dan Implementasi Pengendalian Internal dalam Pemberian Kredit Usaha Mikro Kecil Menengah di PT. BRI (Persero), Tbk Unit Banyuatis sudah efektif, karena telah dilakukan analisis 6C secara lengkap dan benar, itikad dari seluruh pejabat pemutus dalam memutuskan kredit bener-benar baik dan semata-mata hanya untuk kepentingan BRI, telah dilakuakn pengecekan atas kelengkapan dan kebenaran dokumen secara hati-hati dan sempurna, telah dilakukan pengawasan atas pencairan kredit dengan sempurna dan telah dilakukan monitoring kredit dan proses pemberian kredit, secara sungguh-sungguh serta dapat dibuktikan secara administratif.
Kata Kunci : Pengajuan Kredit, Sistem Pengendalian Internal

Bank Rakyat Indonesia Inc. of Banyuatis Unit was one of which provided micro-credit to the UMKM owners for people’s economic progress. The purposes of this study were 1) to assess the system of crediting UMKM in BRI of Banyuatis Unit, 2) to assess the internal control systems in BRI of Banyuatis Unit in crediting, and 3) to determine the effectiveness of credit application systems and SPI in BRI Banyuatis unit. This study employed a qualitative method. The data were obtained through deep interviews, observations, and document studies, which were further analyzed through the stages of data reductions, data presentations, data analysis, and conclusions drawing. The research results indicated: (1) The results of the analysis of the requirements, procedures and processes of crediting small, micro, and medium credit at BRI Inc. of Banyuatis Unit showed that the system of credit application submission stage were good, as seen from credit application stage, credit analysis until credit termination, which proceeded structurally so that credit application processes proceeded effectively and efficiently on the basis of the precautionary principles; (2) From the results of observations, the implementations of internal controls in micro, small, and medium creditings at BRI Inc. of Banyuatis Unit were good enough. Due to a thorough analysis and evaluation of the credit applications, so it can minimize the presence of bad debts; and (3) The effectivity of Credit Application System and Implementation of Internal Control in crediting Micro, Small, Medium Enterprises in BRI Inc. of Banyuatis Unit had been effective. Since 6C analysis had been conducted completely and correctly, faith of all official decision makers in approving the loaned credits were really good and solely for the benefit of BRI, had conducted proper and careful checks on the completeness and validity of the documents, had supervised over credit disbursement properly, and had conducted credit monitoring and credit lending process seriously and could be verified administratively.
keyword : Credit Application, Internal Control System