Evaluasi sistem pemberian kredit pada PD. BPR. Bank Daerah kabupaten Karanganyar
Nova Iriana
ABSTRACT PD. BPR of Local Bank is one financial institution whose function is to collect the fund from the
society in the form of saving and deposit and redistribute them in the form of credit, among other. Recalling
that the process of credit issuance contains the risk of deviation and has substantial risk namely whether the
loan as well as credit interest given to the customer can return consistent with the credit issuance agreement,
a good internal control system is needed. With the presence of good internal system, it is expected to be
used in evaluating, controlling and studying precisely the size of loan given to the society. This research aims
to find out the procedure of system application and credit issuance occurring in the activity undertaken by
PD.BPR of Local Bank, to find out the problem occurring in the system and procedure of credit issuance
encountered, as well as to find out the measures taken by PD.BPR of Local Bank in solving problem its faces
concerning the system and procedure of credit issuance. This research was done with the primary data
collection method by which the data is obtained directly from the company and with interview, that is, the
question-answer method conducted directly with the competent party in this problem. From the result of
research, it can be concluded that credit issuance system in PD.BPR of Regency Karanganyar’s Local Bank
has proceeded well despite some weaknesses. The recommendations given include: there should be printed
sequenced numbered-form, the credit application form and credit agreement letter should be made doubly,
there should be a separation between credit application and credit analysis functions, compulsory furlough,
and the selection of prospect debtor should be done selelctively. Keyword: Accounting Information System,
credit
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