PENGARUHPERSEPSIPENERAPANSISTEM PENGENDALIANINTERNTERHADAPKEBIJAKAN PEMBERIANKREDITDIUNITMIKROPT.BANK MANDIRI(PERSERO),TBKAREAPALU

The provision of credit facilities often experiences problems, causing losses to the bank. The occurrence of non-performing loans, among others, is caused by two factors, namely external factors and internal factors. Internal control is an important component in bank management and is the basis for bank operations. The implementation of a healthy and effective bank internal control system is the responsibility of all bank administrators and officials. Internal control needs special attention given that one of the factors causing the difficulty of credit repayment is various weaknesses in the implementation of the internal control system. To avoid and minimize problem loans, it is necessary to have good control from the bank on procedures for granting credit facilities. The control in question is the implementation of internal control. Internal control is a process carried out by the board of directors, management and other personnel in an entity, which is designed to provide adequate confidence regarding the achievement of company goals.

Keywords: Environmental Control, Control Activities, Risk Assessment, Information and Communication, Supervision and Credit Giving Policy