ANALISIS PROSEDUR PEMBERIAN KREDIT TERHADAP HASIL AUDIT OPERASIONAL (STUDI KASUS PADA PT BANK TABUNGAN NEGARA (PERSERO) TBK. KANTOR CABANG PANGKALPINANG)

Abstrak

The title of this research in Bahasa indonesia; “Analisis Prosedur Pemberian Kredit Terhadap Hasil Audit Operasional (Studi Kasus Pada PT Bank Tabungan Negara (Persero) Tbk. Kantor Cabang Pangkalpinang”. with a total of 131 pages. The purpose of this study is to know the procedures The granting of credit carried out by PT. Bank Tabungan Negara (Persero) Tbk. Kantor Cabang Pangkalpinang has complied with Bank Indonesia Regulation No. 1/6/PBI/1999, and to find out whether the implementation of lending at PT. Bank Tabungan Negara (Persero) Tbk. Kantor Cabang Pangkalpinang complies with the applicable credit provisions.

This study uses a case study approach with a descriptive method that describes how the implementation of operational audits at PT. Bank Tabungan Negara (Persero) Tbk. Kantor Cabang Pangkalpinang. The data used are primary data in the form of interviews with the internal auditors of the credit department and other related departments.

Operational audit on credit activities at PT. Bank Tabungan Negara (Persero) Tbk. Kantor Cabang Pangkalpinang complies with Bank Indonesia Regulation No. 1/6/PBI/1999 where the operational audit has been carried out with a systematic process that refers to the Standards for the Implementation of the Bank's Internal Audit Function (SPFAIB).

PT. Bank Tabungan Negara (Persero) Tbk. Kantor Cabang Pangkalpinang is in good condition, because its implementation is maintained in accordance with the credit provisions that it has made.