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All Journal Jurnal Mirai Management Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Neo Journal of economy and social humanities Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Accounting UNIPA Jurnal Akuntan Publik Mutiara: Jurnal Penelitian dan Karya Ilmiah Jurnal Simki Economic
Yosefina Andia Dekrita
Universitas Nusa Nipa
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Evaluation of the Effectiveness of the Internal Control System at KSP Kopdit Tuke Jung Nele Ni Putu Ayu Wedani; Yosefina Andia Dekrita; Henrikus Herdi
Neo Journal of economy and social humanities Vol 4 No 1 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i1.257

Abstract

This study aims to evaluate the effectiveness of the internal control system applied to the Kopdit Tuke Jung Nelle Savings and Loan Cooperative (KSP). A sound internal control system is essential to ensure the achievement of organizational goals, including asset protection, reliability of financial statements, and compliance with applicable regulations and regulations. The evaluation was carried out using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. Data was collected through interviews with management, observation of operational processes, and analysis of documents related to policies and procedures. The results of the evaluation show that although most of the components of the internal control system are running well, there are still some weaknesses in terms of monitoring and supervision of policy implementation. Therefore, it is recommended that KSP Kopdit Tuke Jung Nelle strengthen the monitoring and training mechanism for all employees to improve the effectiveness of the overall internal control system.
Implementasi Pemberian Kredit Usaha Rakyat (KUR) pada KSP Kopdit Obor Mas Cabang Pasar Tingkat Angelina Lale Buu; Yosefina Andia Dekrita; Yoseph Darius Purnama Rangga
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.563

Abstract

This study aims to explain the implementation of People's Business Credit (KUR) at the KSP of the Obor Mas Cooperative Market Level Branch. The research method used is descriptive qualitative research. Data collection techniques are carried out by triangulation (combined observation, interviews, documentation). The subjects in this study included employees at KSP Kopdit Obor Mas Pasar Level Branch. The results showed that the Implementation of People's Business Lending (KUR) at the KSP Kopdit Obor Mas Pasar Level Branch has implemented the provision of KUR. In the implementation of the provision of people's business loans, the KSP Kopdit Obor Mas implements the provision of KUR in accordance with the provisions of KUR services regulated in the Regulation of the Minister of Cooperatives for Economic Affairs of the Republic of Indonesia No. 1 of 2023 concerning amendments to the regulation of the Coordinating Minister for Economic Affairs of the Republic of Indonesia No. 1 of 2022 concerning guidelines for the implementation of people's business loans.
Co-Authors Angelina Lale Buu Cicilia Ayu Wulandari Nuwa Elisabet Luju Elisabeth Osi Nofrita Dua Hanes Elisabeth Yessi Da Rato Floriati Marcini Fransiscus De Romario Henrikus Herdi Kristiana Reinildis Aek Maat Pono Maria Septiani Elisa Sugo Maria Silvana Mariabel Carcia Maria Silvia Hape Maria Vionsiana Blogon Maria Yerista Mindiyati Melania Bare Hurint Muhammad Sobarsyah Ni Putu Ayu Wedani Paulus Libu Lamawitak Rahman Laba Robertus Yan Rino Yoseph Darius Purnama Rangga Yoseph Darius Purnama Rangga Yustina Da Silva