Compliance Audit of Credit Provision at BPR Sari Werdhi

Widiyanti, Dewa Ayu Citra and Subratha, I Nyoman and Suta, I Wayan Purwanta (2022) Compliance Audit of Credit Provision at BPR Sari Werdhi. Repositori Politeknik Negeri Bali.

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Abstract

Abstract. Credit disbursement carried out by banks will pose a risk of non-performing loans so that it has an influence on the performance and quality of the company. To minimize the occurrence of non-performing loans, a policy is needed. The policy that can be applied is compliance with credit granting procedures. The procedure for granting credit consists of the stages of credit application, credit analysis, approval recommendations, credit disbursement and credit supervision. This study aims to determine compliance in lending so that the occurrence of non-performing loans at BPR Sari Werdhi. Data collection in this study used interview, observation and documentation techniques. The validity of the data used is triangulation of sources by checking and comparing the results of observations and interviews conducted to the head of credit and account officers with data obtained from the documentation. This research is a type of qualitative descriptive research. The results showed that the occurrence of non-performing loans was due to the lack of compliance in the implementation of lending at the credit analysis stage and the lack of credit supervision after the credit was given so that credit abuse occurred. To minimize the increase in non-performing loans, it is necessary to optimize the audit of credit compliance in accordance with the Standard Operational Procedures (SOP) at the bank. Keywords: lending activity, procedure, compliance audit, bank

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