Evaluation of Internal Control in Minimizing Non-Performing Loans at PT Bank SulutGo, Bahu Sub-Branch Office

Marsella Yudika  Sihaloho; Herman  Karamoy; Djeini  Maradesa

doi:10.54783/influencejournal.v8i3.415

Authors

Marsella Yudika Sihaloho Universitas Sam Ratulangi, Manado, Indonesia
Herman Karamoy Universitas Sam Ratulangi, Manado, Indonesia
Djeini Maradesa Universitas Sam Ratulangi, Manado, Indonesia

DOI:

https://doi.org/10.54783/influencejournal.v8i3.415

Keywords:

Internal Control, Non-Performing Loans, COSO

Abstract

Lending is a core banking activity that is inherently exposed to the risk of non-performing loans. The Non-Performing Loan (NPL) ratio at PT Bank SulutGo, Bahu Sub-Branch Office, fluctuated from January to April 2026, reaching 1.87%, 2.69%, 1.82%, and 2.55%, respectively, indicating the need to review internal controls at the unit. This study aims to analyze how internal controls are implemented to minimize non-performing loans at the office. A descriptive qualitative approach was employed. Primary and secondary data were collected through interviews with three informants, observation, and documentation, and were analyzed using the Miles and Huberman model with reference to the five components of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. The findings indicate that internal controls are generally well implemented and reasonably effective. The control environment, risk assessment, and information and communication components function well, supported by segregation of duties, BI Checking, the 5C principles, and the Online Integrated Banking System (OLIBS). Control activities are implemented fairly well, although credit-file storage remains suboptimal. Monitoring is the weakest component because it is largely passive and is initiated only after a borrower’s name appears on the arrears list, particularly for consumer loans. External factors are the main causes of non-performing loans, including termination of employment, delayed salary disbursement, insufficient residual income, and borrowers’ lack of good faith, while the role of the bank’s internal factors is relatively limited. The bank is advised to maintain effective existing controls, improve credit-file management, optimize the use of OLIBS information, and implement risk-based monitoring so that any deterioration in borrowers’ repayment capacity can be detected earlier.

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