Evaluasi Terhadap Sistem Pengendalian Intern Pada Proses Pemberian Kredit Mikro (Studi pada PT. Bank Pengkreditan Rakyat (BPR) Bintang Mas Maesan Bondowoso)

This study was conducted to evaluate the internal control system in the process of granting of micro credit in rural credit banks (BPR) Bintang Mas Maesan Bondowoso. Respondents in this study are employees who are involved in the process of granting credit at PT BPR Bintang Mas Maesan Bondowoso. This type of research that is used is qualitative data. The data used are primary and secondary data obtained through interviews, observation, documentation. Data
analysis method used is descriptive analysis.

The results showed Implementation of Internal Control System at the BPR Bintang Mas Maesan bondowoso not run well. It is manifested in the existence of elements in the internal control system is still not implemented. Internal control systems in the process of granting micro-credits in compliance with the internal control system according to the (Committee on Auditing Procedure of AICPA) for having met the objectives of the AICPA