ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PENYALURAN KREDIT PADA KOPERASI SIMPAN-PINJAM CU. PANCUR KASIH DESA KAYU TANAM KECAMATAN MANDOR

Doni Supriyanto B51111042

Abstract


Unions play a role in helping the problems faced by small and medium enterprises through credit or capital to help small and medium enterprises sector. The purpose of this study is as follows: (1). To find out how lending to Credit union (CU) Pancur Kasih desa Kayu Tanam Kecamatan Mandor borrow more clearly. (2). To understand the factors that influence the ineffectiveness of lending in Credit Union (CU) Pancur Kasih desa Kayu Tanam Kecamatan Mandor.

This study used a qualitative description method that takes a sample using questionnaires and documentation. Qualitative descriptions on to Credit union (CU) Pancur Kasih Desa Kayu Tanam by using analytical tools organizational structure, flowchart, ICQ (Internal Control Questionnaire), and Compliance Test (obedience test).

Results of this research is the effectiveness of the internal control system with the application of the principle of 5C and TUKKEPPAR, a greater emphasis on Character, Capacity, Capital, Conditions of Economy, and Collateral. Based on the results of the evaluation of the organizational structure of Credit Unions (CU) Pancur Kasih place Services Kayu Tanam has been compiled duties and authority of each section clearly, but still that a number of tasks performed by one part. This happens due to the lack of employees or employees who work in the service area, and the evaluation results Flowchart lending, lending systems and procedures carried out by Credit Unions (CU) Pancur Kasih place Services Kayu Tanam is good enough and is in conformity with the applicable provisions of the union.

 

Keywords: internal control system in credit, TUKKEPPAR, Cooperative Credit Union (CU).


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