Research Article
Environmental Sustainable Credit Management by Internal Auditor (Case Study in PT. BPR Prismaberlian Danarta Branch of Kranji)
@INPROCEEDINGS{10.4108/eai.1-4-2019.2287270, author={Endah Prawesti Ningrum and Ida Farida}, title={Environmental Sustainable Credit Management by Internal Auditor (Case Study in PT. BPR Prismaberlian Danarta Branch of Kranji)}, proceedings={International Conference on Environmental Awareness for Sustainable Development in conjunction with International Conference on Challenge and Opportunities Sustainable Environmental Development, ICEASD \& ICCOSED 2019, 1-2 April 2019, Kendari, Indonesia}, publisher={EAI}, proceedings_a={ICEASD\&ICCOSED}, year={2019}, month={9}, keywords={internal audit internal control environmental sustainable credit and management}, doi={10.4108/eai.1-4-2019.2287270} }- Endah Prawesti Ningrum
Ida Farida
Year: 2019
Environmental Sustainable Credit Management by Internal Auditor (Case Study in PT. BPR Prismaberlian Danarta Branch of Kranji)
ICEASD&ICCOSED
EAI
DOI: 10.4108/eai.1-4-2019.2287270
Abstract
In this study internal audit which is supervision in the bank, which can help in the process of achieving the objectives. This objective is to assist management in the banking internal operational control process that is very vulnerable to certain risks and to obtain an overview of the effectiveness of internal audits and credit provision. Internal audit is very important and cannot be separated from internal control in providing credit. So that it has a purpose so that the procedure in granting credit can be achieved well. The method used is a qualitative method with descriptive analysis, where researchers analyze and compare with a number of existing theories. The purpose of this study was to determine the adequacy of the application of internal audit in the provision of credit. The results show that based on an analysis of the implementation of internal audit qualifications that support internal control is very effective and very adequate at 81 % and 96% which have played an important role in internal audit. In terms of credit provision, both credit procedures and analysis of the 5C and 7P principles at PT. BPR PrismaBerlian Danarta Kranji branch that has been applied to this loan which shows 85 % has been running well and is very adequate.