EVEKTIVITAS PENGENDALIAN INTERNAL DAN AUDIT OPERASIONAL UNTUK MEMINIMALKAN PIUTANG TAK TERTAGIH (Studi pada PERUMDA BPR BANK DAERAH LAMONGAN)

Abstract

Accounts receivable are one of the current assets that need to be maintained and stabilized in a financial institution. Accounts uncollectible receivables are the result of receivables that have not been paid or stuck in the payment process. Accounts uncollectible receivables have two causes, namely internal factors, one of which is due to the lack of analysis of the company in selecting prospective customers and, one of the external factors is caused by customers experiencing income decreases which cause delays in loan installment payments. This study aims to determine the effectiveness of internal control and operational audits to minimize accounts uncollectible receivables in Perumda BPR Regional Bank of Lamongan. The study uses qualitative methods with a descriptive approach, research conducted in 2020. The data are processed by researchers is the result of observations and documentation of researchers from the company. The results of the study are based on data obtained by researchers on the effectiveness of internal control and operational audit variables to minimize accounts uncollectible receivables in the Perumda BPR Regional Bank of Lamongan. The effectiveness of internal control is quite effective by the company's Standard Operating Procedure (SOP) but is less effective in handling customers and unexpected factors of customers or external factors that cause the level of Non-Performing Loans (NPL) of the company is still above the standard of Bank of Indonesia (BI). The standard of Bank of Indonesia (BI) related to the ratio Non Perfoaming Loans (NPL) is 5%, but in the Perumda BPR Regional of Lamongan is 8% based on 2019 data.