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Scirj Volume XII, Issue IX, September 2024 Edition
ISSN: 2201-2796

INTERNAL CONTROL SYSTEM ANALYSIS OF THE PROCEDURE FOR PROVIDING PEOPLE'S BUSINESS CREDIT, SUPER MICRO AT PT. BERKAT, NORTH MANADO BRANCH

Johana M. Ratag, Jufry Rompas, Lidya A. Maramis, Harty U.H.L Koagouw, Raymond F. Rombot, Shane Pangemanan, Syalomita A. Kawulusan

Abstract: The purpose of this research is to analyze the internal control system over the procedure for providing people's business credit, Super Micro at PT. Berkat, North Manado Branch. The research method used is a qualitative method, where the truth is dynamic and can be revealed through an in-depth study of individuals and social situations. The data used are primary and secondary data. Data collection techniques through interviews, direct observation, and document analysis, the data collected is analyzed in depth. The data analysis technique used in this study is carried out using descriptive techniques, namely by organizing, summarizing, and interpreting qualitative data obtained from interviews, observations, and document analysis. The results of the study indicate that in the process of providing People's Business Credit carried out by PT. Berkat, North Manado Branch has four elements of internal control, namely an organizational structure that separates functional responsibilities, a system of authority and recording procedures, healthy practices in carrying out tasks and functions, and employees whose quality is in accordance with their responsibilities. In practice, there are still dual positions in the process of preparing documents for disbursement.

Reference this Paper: INTERNAL CONTROL SYSTEM ANALYSIS OF THE PROCEDURE FOR PROVIDING PEOPLE'S BUSINESS CREDIT, SUPER MICRO AT PT. BERKAT, NORTH MANADO BRANCH by Johana M. Ratag, Jufry Rompas, Lidya A. Maramis, Harty U.H.L Koagouw, Raymond F. Rombot, Shane Pangemanan, Syalomita A. Kawulusan published at: "Scientific Research Journal (Scirj), Volume XII, Issue IX, September 2024 Edition, Page 13-19 ".

Search Terms: Internal Control System, People Business Credit

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