SISTEM PENGENDALIAN INTERNAL DALAM PEMBERIAN KREDIT (STUDI KASUS PADA PT. BPR CENTRALDJAJA PRATAMA KEPANJEN, KAB. MALANG)

The purpose of this research is to describe how the implementation of the internal control system in credit granting has been carried out at PT. BPR Centraldjaja Pratama Kepanjen, Kab. Malang. The method used by the researchers in this study is qualitative research with a descriptive approach sourced from both primary and secondary data. The results of this study indicate that the implementation of the internal control system in credit provision has not been fully applied effectively and is also not in accordance with the theory of COSO ( Commite Of Sponsorshp Organisation) where within the five components COSO, PT. BPR Centraldajaja Pratama Kepanjen, Kab. Malang has not fully met all five components well.