PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PEMBERIAN KREDIT DI UNIT SIMPAN PINJAM SWAMITRA CABANG NUSUKAN

Authors

  • Lopita Rini, Dewi Saptantinah Puji Astuti & Fadjar Harimurti

Abstract

Banks are business entities that raise funds from the public in the form of
savings and channel them to the public in the form of credit or other forms in order
to improve people's lives. In providing the credit necessary internal controls to
realize an effective credit. The purpose of this study was to analyze the lending
procedures and the effect of SPI on the provision of credit in USP Swamitra Branch
Nusukan. The data used in this study is qualitative data. The method of analysis in
this research is descriptive qualitative. Total population in this study were as many
as 13 people, then it deserves to be taken all to serve as a sample so this study is a
census study. The data used in this study are primary data obtained through
questionnaires and observation. The results showed that the internal control and the
provision of credit has been very effective.
Keywords: Internal Control Systems, Effektivitas Loans, Credit

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Published

2017-09-16

Issue

Vol. 13 No. 2 (2017): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

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