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All Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia) National Multidisciplinary Sciences
Lia Susanti
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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SISTEM PENGENDALIAN KREDIT PADA BADAN USAHA MILIK DESA (BUMDES) SEMANGAT PEMUDA DESA GIRI SASAK Lia Susanti; Animah Animah; Lalu Takdir Jumaidi
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8582

Abstract

This study aims to reveal the internal control system for providing credit and handling bad credit problems at the Village-Owned Enterprises (BUMDes) Spirit of the Giri Sasak Village Youth. The research method used in this research is qualitative with a descriptive approach. This study uses data collection techniques in the form of: in-depth interviews, conservative observation, documentation and literature study. The results of this study indicate that the credit distribution control system and handling of bad credit problems BUMDes Spirit of Youth in Giri Sasak Village is still inadequate or there are still deficiencies seen from wrong credit analysis and bankruptcy, so that the effort taken is to continue to collect. This research still requires discipline from BUMDes employees in carrying out applicable credit policies or regulations as well as a firm attitude and further actions related to handling bad loans. This research assumes for credit management to improve the process of granting credit and handling problems related to bad loans in improving the internal control system that is more adequate for BUMDes. 
Sistem Pengendalian Kredit Pada Badan Usaha Milik Desa (Bumdes) Semangat Pemuda Desa Giri Sasak Lia Susanti; Animah Animah; Lalu Takdir Jumaidi
National Multidisciplinary Sciences Vol. 1 No. 5 (2022): Proceedings NDAAF 2022
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.994 KB) | DOI: 10.32528/nms.v1i5.230

Abstract

Penelitian ini bertujuan untuk mengungkap sistem pengendalian internal pemberian kredit dan penanganan masalah kredit macet pada Badan Usaha Milik Desa (BUMDes) Semangat Pemuda Desa Giri Sasak. metode penelitian yang digunakan dalam penelitian ini yaitu kualitatif dengan pendekatan deskriptif. Penelitian ini menggunakan teknik pengumpulan data berupa: wawancara yang dalam, observasi, dokumentasi dan studi kepustakaan. Hasil dari penelitian ini menunjukkan bahwa sistem pengendalian pemberian kredit serta penanganan masalah kredit macet BUMDes Semangat Pemuda Desa Giri Sasak masih belum memadai atau masih terdapat kekurangan dilihat dari salah analisa kredit dan bangkrut, sehingga upaya yang dilakukan adalah tagih terus. Penelitian ini masih memerlukan kedisiplinan dari pegawai BUMDes dalam menjalankan kebijakan atau aturan pemberian kredit yang berlaku serta sikap tegas dan tindakan lebih lanjut terkait penanganan kredit macet. Penelitian ini berasumsi bagi manajemen kredit untuk memperbaiki proses pemberian kredit dan penanganan masalah terkait kredit macet dalam meningkatkan sistem pengendalian internal yang lebih m madai bagi BUMDes.
Co-Authors Animah Animah Lalu Takdir Jumaidi