Analisis Sistem Pengendalian Internal pada Pemberian Kredit (Studi Kasus pada Koperasi Makmur Mandiri Cabang Duren Sawit)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Greentika, Gesika
Subject
Audit
Datestamp
2023-09-12 04:58:13
Abstract :
This study aims to explain how to analyze the internal control system in granting credit. The method used in this research is qualitative method. The population in this study were employees of the Duren Sawit Branch of the Makmur Mandiri Cooperative using a purposive sampling technique taken based on criteria. Informants in this study amounted to three informants and data collection methods using the interview method. The data analysis technique in this study was by collecting data from the research object, conducting interviews and data documentation, analyzing the implementation of procedures for granting credit to members of the Makmur Mandiri Savings and Loans Cooperative, and analyzing the internal control system in granting credit to the Makmur Mandiri Savings and Loans Cooperative according to COSO . This research proves that it is in accordance with agency theory and one way to align it so that there are no errors in the internal control system for granting credit is through a reporting mechanism to reduce uncertainty so that it allows accountants to share risk between owners and agents. The internal control system in cooperatives is still not good and not fully in accordance with COSO because there are still bad loans at the Makmur Mandiri Cooperative, Duren Sawit Branch. Based on the results of the analysis of the internal control system on the provision of credit described above, the Makmur Mandiri Cooperative has components that are sufficient in accordance with COSO with a percentage of 63.64%, while components that are not sufficient with the COSO component principle with a percentage of 36.36%.
This study aims to explain how to analyze the internal control system in granting credit. The method used in this research is qualitative method. The population in this study were employees of the Duren Sawit Branch of the Makmur Mandiri Cooperative using a purposive sampling technique taken based on criteria. Informants in this study amounted to three informants and data collection methods using the interview method. The data analysis technique in this study was by collecting data from the research object, conducting interviews and data documentation, analyzing the implementation of procedures for granting credit to members of the Makmur Mandiri Savings and Loans Cooperative, and analyzing the internal control system in granting credit to the Makmur Mandiri Savings and Loans Cooperative according to COSO . This research proves that it is in accordance with agency theory and one way to align it so that there are no errors in the internal control system for granting credit is through a reporting mechanism to reduce uncertainty so that it allows accountants to share risk between owners and agents. The internal control system in cooperatives is still not good and not fully in accordance with COSO because there are still bad loans at the Makmur Mandiri Cooperative, Duren Sawit Branch. Based on the results of the analysis of the internal control system on the provision of credit described above, the Makmur Mandiri Cooperative has components that are sufficient in accordance with COSO with a percentage of 63.64%, while components that are not sufficient with the COSO component principle with a percentage of 36.36%.
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