ANALISIS SISTEM DAN PROSEDUR PEMBERIAN KREDIT DALAM UPAYA MENDUKUNG PENGENDALIAN MANAJEMEN KREDIT (STUDI PADA KOPERASI SERBA USAHA MADANI LUMAJANG)

Abstract

the purpose of this study is to analyze whether the systems and procedures for grating credit applied by already supporting credit management control. This type of research is a qualitative research using descriptive analysis designed to determine the system and procedures for grating credit applied. The results of the research conducted by the system and procedures are carried out properly and according to the rules applied and clearly in the responsibilities of each section. However, several weaknesses were still found, but there were duplicate tasks, the forms used still lacked printed serial numbers, while there were aspects of credit management that still did not support good credit management control, namely the task of analyzing credit and assessing credit guarantees carried out by the same officer, and there is not yet an internal audit officer tasked with inspecting work independently.