Analisis Pengendalian Internal Terhadap Prosedur Pemberian Kredit Pada Koperasi Karyawan “Artha Usaha” Bank Jatim Lumajang

Abstract

The purpose of this research is to determine the Analysis of Internal Control on the Procedure of Providing Credit to Employee Cooperatives -Artha Usaha? Bank Jatim Lumajang. With these developments in the economic sector, it is necessary to have institutions providing capital. One of the capital providers in the form of a fund provider business is the Savings and Loans Cooperative. Often in savings and loan companies there are problems with problem loans. To reduce the factors that can cause bad or problematic credit, a good internal control and system is needed. The research objective of this final project is to determine the system and internal control carried out by the Cooperative -Artha Usaha? in carrying out the procedures for granting credit in accordance with the applicable regulations. Data collection methods used in this study include direct interviews with the management of the Cooperative -Artha Usaha?, observation by observing directly at the -Artha Usaha? Cooperative, literature study, namely collecting data from various literature sources and books related to systems and internal control of credit distribution. . This research is a descriptive study with a qualitative approach. Based on the research that has been done, the Cooperative -Artha Usaha? has carried out the procedure for providing credit. However, there are still weaknesses in its application, namely there are still concurrent duties at the cashier and manager. To minimize the occurrence of bad or problematic credit, cooperatives should appoint or add new employees to the credit administration and credit analysis sections. Internal control needs to be improved by implementing unannounced monitoring or inspection of the main activities of the cooperative, this will encourage employees to carry out their duties according to predetermined rules.