Operational Audit of Credit Granting Functions at BPR Dana

Parwati, Ni Luh Dewi and Subratha, I Nyoman and Subiyanto, Paulus (2022) Operational Audit of Credit Granting Functions at BPR Dana. Repositori Politeknik Negeri Bali.

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Abstract

Non-performing loans that are not managed properly will cause losses for the bank. Based on this, each bank must of course manage its credit well, always pay attention to the development of its credit and provide guidance to loans classified as non-performing. The operational audit of the credit granting function is an examination carried out to assess the suitability of credit operational procedures and their implementation. The operational audit of the lending function aims to minimize the risks involved in credit activities. In addition, operational audits are also a tool used by banks to monitor the effectiveness of their operational activities. Non-performing loans at BPR Dana have decreased over the last 3 years but the percentage of Non Performing Loans (NPL) is still above the predetermined standard. This study aims to analyze and reveal the occurrence of non-performing loans in BPR Dana. This type of research is descriptive qualitative. The source of data used in this research is primary data. Data collection techniques were carried out by means of interviews and documentation. The analytical technique used is the Miles and Huberman analysis technique which consists of data reduction, data presentation, and drawing conclusions. The results of the study show that the process of granting credit to BPR Dana has not been fully carried out in accordance with the established Standard Operating Procedures, where there are still findings of the results of the creditworthiness analysis (5C) that have not been carried out in accordance with the criteria in the credit granting SOP. The operational audit of the lending function has been able to detect weaknesses in the lending function at BPR Dana which indicate the occurrence of non-performing loans. The weakness is that there is an error in the creditworthiness analysis and the results of the analysis are less accurate. Keywords: operational audit, non-performing loans, credit granting

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