Analysis of the Internal Control System for Providing Credit to Savings and Loans Cooperatives and Financing

Brian Michael Tangdilintin; Abdul Rijal; Mukhammad Idrus

Authors

Brian Michael Tangdilintin Department of Accounting Science, Universitas Negeri Makassar, Makassar, Indonesia
Abdul Rijal Department of Accounting Science, Universitas Negeri Makassar, Makassar, Indonesia
Mukhammad Idrus Department of Accounting Science, Universitas Negeri Makassar, Makassar, Indonesia

Keywords:

Internal Control System, Credit Provision & Standard Operating Procedures

Abstract

This research aims to determine the internal control system for providing credit carried out by KSPPS Bakti Huria Syariah Makassar. Data collection techniques were carried out using interview techniques, documentation techniques, and library techniques. The data analysis technique was carried out using qualitative descriptive data analysis, namely collecting the data needed in this research, through interviews and documentation. As well as this qualitative descriptive data analysis is used by analyzing the facts found in the field, then connecting it with the theories obtained by the author in analyzing the internal control system for providing credit to cooperatives.Based on the results of research on the control system for providing credit at KSPPS Bakti Huria Syariah, it has been assessed as quite good in accordance with the theory of the Committee of Sponsoring Organizations of The Treadway Commission (COSO), the Company has separated responsibilities and is in accordance with the organizational structure and routine audits have been carried out on cooperative management at each branch

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