Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Business Innovation and Entrepreneurship Journal
Ignasius Irwandi Aman
Universitas Nusa Cendana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analysis Of The Implementation Of The Internal Control System For Credit Disbursement At Ksp Kopdit Abdi Manggarai Timur Ignasius Irwandi Aman; Lustry Rahayu; Junita Cestilia Nenabu
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 8 No 3 (2026): Business Innovation and Entrepreneurship Journal (August)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/biej.v8i3.1225

Abstract

This study aims to examine credit distribution at KSP KOPDIT Abdi East Manggarai, the obstacles or challenges faced by the cooperative, and how internal control strategies can ensure effective credit distribution. The approach used in this study is a qualitative approach with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the implementation of the internal control system for credit distribution at KSP KOPDIT Abdi has been carried out quite effectively based on the Treadway Commission's Committee on Supporting Organizations (COSO) framework, which includes the control environment, risk assessment, control activities, information and communication, and monitoring.
Co-Authors Lustry Rahayu Nenabu, Junita Cestilia