Analisis Manajemen Risiko dan Sistem Pengendalian Internal dalam Mengatasi Kredit Bermasalah (Studi Kasus di Bank BJB KCP Jampang Kulon pada Produk Kredit Ritel Periode 2022-2024)

Authors

  • M Farhan fauzi Universitas Muhammadiyah Sukabumi
  • Sulaeman Universitas Muhammadiyah Sukabumi
  • Gatot Wahyu Nugroho Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.30651/jms.v10i4.27580

Abstract

Penelitian ini bertujuan untuk menganalisis manajemen risiko dan sistem pengendalian internal dalam mengatasi kredit bermasalah pada produk Kredit Ritel di Bank BJB KCP Jampang Kulon selama periode 2022–2024. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa manajemen risiko telah diterapkan melalui sistem Loan Management System (LMS) yang berbasis scoring untuk menilai kelayakan calon debitur. Sistem ini mampu meminimalisasi intervensi subjektif dan meningkatkan akurasi dalam pengambilan keputusan kredit. Di sisi lain, sistem pengendalian internal dijalankan melalui SOP, pemantauan aplikasi BJB Grid, dan kebijakan cadangan angsuran untuk mencegah keterlambatan pembayaran. Temuan menunjukkan bahwa kedua pendekatan ini efektif dalam menekan rasio Non-Performing Loan (NPL) meskipun fluktuasi ekonomi dan faktor eksternal tetap menjadi tantangan. Penelitian ini merekomendasikan peningkatan pelatihan sumber daya manusia dan pemutakhiran sistem berbasis teknologi untuk menjaga kualitas kredit yang disalurkan.

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Published

2025-07-27

How to Cite

M Farhan fauzi, Sulaeman, & Gatot Wahyu Nugroho. (2025). Analisis Manajemen Risiko dan Sistem Pengendalian Internal dalam Mengatasi Kredit Bermasalah (Studi Kasus di Bank BJB KCP Jampang Kulon pada Produk Kredit Ritel Periode 2022-2024). Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(4). https://doi.org/10.30651/jms.v10i4.27580

Issue

Vol. 10 No. 4 (2025)

Section

Artikel

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