EVALUASI SISTEM PENGENDALIAN INTERN UNTUK PEMBERIAN DAN PELUNASAN KREDIT PADA KOPERASI SERBA USAHA (KSU) MITRA USAHA MASARAN

Abstract

The purpose of this study is to evaluate the implementation of the system of granting and repayment of credit on KSU Masaran business partners as well as to find out how the effectiveness of the internal control systems and procedures on the granting and repayment of the credit is applied the cooperative. Research method using case studies. The data type used is qualitative data and quantitative data. The source data used the primary data and the data of sekunder. The collection data uses interviews, observation and questionnaire. Technique of data analysis using comparative techniques based on COSO is useful to test the effectiveness of the system of internal control (in testing compliance) with the model stop-or-go sampling. Based on the research results obtained conclusions as follows: 1) The system of granting credit and repayment of the credit by KSU Masaran business partners already meet the elements of internal control according to the COSO. This can be seen from most of the elements of the system of granting credit and policy in providing credit at KSU Masaran business partners, unless the elements of Board of Commissioners and the Audit Committee because of KSU Masaran business partners don't yet have Audit Committee . 2) Internal control in the system of granting credit and repayment of the credit at KSU Masaran business partners are already effective. This is reflected in the satisfy the elements of internal control and compliance testing of the results not found an error in the examination of the sample as well as the calculation result obtained AUPL = DUPL, i.e. by 5%.