EVALUASI SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT BERDASARKAN SURAT EDARAN OTORITAS JASA KEUANGAN (STUDI KASUS DI PT BPR EKADHARMA MAGETAN TAHUN 2022)

This research focuses on the Internal Control System. The aim of this research is to know and analyze the suitability of the internal control system for granting credit applied at PT. BPR EKadharma Magetan in 2022 with an internal control system according to SE-OJK Number 35 of 2017. This type of research uses a qualitative descriptive. Data collection techniques used include observation, interviews, and documentation. Methods of data analysis using interactive models (data reduction, data presentation, and drawing conclusions). The results of the research and discussion explain that basically the internal control system for lending has been implemented properly according to the guidelines of the Financial Services Authority Circular Letter Number 35 of 2017, and the rest are still having problems. Broadly speaking, the obstacles that occur in the Internal Control System for Lending are the process of reconciling accounting data and information which is not carried out routinely because the debtor is experiencing business failure, and there is no development of a communication system using Mobile banking due to problems with the Financial Services Authority's permit.