Sistem Dan Prosedur Pengendalian Internal Terhadap Pemberian Pinjaman Dana Yang Diatur Dalam Peraturan Khusus Pada KSP Teratai Mas Lumajang

Abstract

This study aims to determine whether the implementation of internal control systems and procedures for providing credit loans is in accordance with special regulations number 20/Persus/03/2019 at KSP Teratai Mas Lumajang. In the special regulation article 4, it concerns checking the completeness of the data requirements, the period of the disbursement process, submission to members if the application is rejected, and the amount of the loan granted. The type of research used is descriptive qualitative research. The technique used is observation, interviews and documentation with the type of data used is primary data. The results showed that the internal control procedures for providing credit loans at KSP Teraai Mas had been implemented properly in accordance with special regulation number 20/Persus/03/2019, the obstacles faced in granting and supervising credit were bad loans and non-performing loans. debtor business, bankruptcy, efforts are being made to overcome the obstacles that occur, namely by means of the family, giving warning letters, and reporting to the authorities if there is no good faith.