DESIGN RISK – BASED AUDIT ATAS KREDIT USAHA RAKYAT PADA PT. BRI (PERSERO), TBK UNIT BANYU URIP DI SURABAYA

Winjaya, Christianus Hadi (2018) DESIGN RISK – BASED AUDIT ATAS KREDIT USAHA RAKYAT PADA PT. BRI (PERSERO), TBK UNIT BANYU URIP DI SURABAYA. Undergraduate thesis, Universitas Katolik Darma Cendika.

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Abstract

Development of small-sized businesses is inseparable from the capital aspect. One of the policies made by the Government to empower small-sized businesses, especially with regard to access to capital, is the establishment of the People’s Business Credit (locally known as the Kredit Usaha Rakyat [KUR]) program. BRI Unit Banyu Urip Surabaya is among the banking institutions seeking to meet the small businessmen’s needs for capital. Of those extended credits, 66.3% are non-performing loans of KUR-receiving debtors. A risk-based audit is focused on the business risks and the process, as well controlling the possible risks. PT. BRI (Persero), Tbk Unit Banyu Urip Surabaya does not have credit analysts and there is no functional separation between those personnel performing marketing and collection tasks. The present study was a qualitative research examining the risk-based audit design of the People’s Business Credit at PT. BRI (Persero), Tbk Unit Banyu Urip Surabaya. The data analysis techniques included identification of application for KUR from PT. BRI; identification of the requirements for application of KUR as specified PT. BRI; identification of the terms that shall be met by candidate KUR debtors; identification of non-performing KUR-receiving debtors; development and description of the risk-based audit design; and description of the quality of non-risk KUR. The present study developed a risk-based audit design starting from the designing an organizational structure that added an auditor function along with the job description; drawing up an SOP by adding a risk-based audit design when examining survey results to the SOP for Candidate Debtor Creditworthiness Survey. Furthermore, there was a need for auditor authorization in the SOP for KUR Approval and the need for auditors as witnesses in the SOP for KUR Disbursement and an assessment of the good faith of debtors in arrears as the risk- based audit design in the SOP for Arrears Handling. The risk-based audit design was capable of preventing fraud and producing a quality, risk-free KUR.

Item Type:

Thesis (Undergraduate)

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