Analysis of Company Internal Control in the Occurrence of Fraud at Delta Artha Sidoarjo People's Credit Bank (BPR).
Analisis Pengendalian Internal Perusahaan dalam Mencegah Terjadinya Kecurangan (Fraud) pada Bank Perkreditan Rakyat (BPR) Delta Artha Sidoarjo.
DOI:
https://doi.org/10.21070/ups.6399Keywords:
Internal Control, Company, FraudAbstract
Fraud can occur in the banking sector, fraud that occurs can harm the bank both materially and morally. The aim of this research is find out how the company's internal control system prevents incidents, as well as whether the implementation of the company's internal controls has gone well for the company. This research uses a data analysis method, namely a qualitative descriptive method. The data collection : 1) Interview, 2) Observation, 3) Documentation, 4) Triangulation. The population in this study were the heads of operational divisions and LPNs, and internal auditors at BPR Delta Artha bank. The results of this research indicate that the company's internal control at BPR Delta Artha Sidoarjo is running well. The company creates strict policies/rules, checks regularly, and provides strong data protection to increase security. It is hoped that the benefits of this research can be an example for internal control in the banking sector.
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