Peranan Audit Operasional Pada Kantor Pusat PT. Bank Pembangunan Daerah Sumatera Barat Dalam Meningkatkan Efektivitas Perkreditan

Yozha, Pebriyana (2016) Peranan Audit Operasional Pada Kantor Pusat PT. Bank Pembangunan Daerah Sumatera Barat Dalam Meningkatkan Efektivitas Perkreditan. Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

This research was conducted in order to determine how to conduct operational audits applied by PT. Bank Pembangunan Daerah West Sumatra to determine the role of the operational audit in improving the effectiveness of lending activities at the Head Office of PT. Bank Pembangunan Daerah West Sumatra. This study uses a case study approach with descriptive method that describes how the role of the operational audit at the Central Office PT. Bank Pembangunan Daerah West Sumatra. The data used are primary data in the form of interviews on the division of supervision and division of micro-credit and banking and secondary data, the structure of the company, the collectibility of credit from 2011 to 2014, the target and the realization of credit in December from 2011 to 2014 and November 2015, and a literature review of books and other sources. The results showed that the implementation of the operational audit is adequate where the operational audit have followed the minimum standards set by Bank Indonesia which must be adapted to the scope of the bank's business. Operational audits have been instrumental in improving the effectiveness of lending activities. This can be seen from the increase in lending as well as comparison of budget and actual credit of year 2011-2014 and November 2015. Judging from NPL < 5%, then the role of the Audit Operations at the Central Office PT. PT. Bank Pembangunan Daerah West Sumatra in the assessment of the effectiveness of loan still in good condition. Keywords: Operational Audits, Effectiveness, Activity Credit

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