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All Journal JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ekonomika Manajemen Dan Bisnis
Leu, Theresia Fouk
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Efektivitas Sistem Pengendalian Internal Piutang Anggota Pada Koperasi Kredit Swasti Sari Kupang Leu, Theresia Fouk; Widyasari, Yolanda O. M.
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v1i2.622

Abstract

The problem studied in this study is the weakness of the internal control system, such as there are still cooperative members who are late in paying their installments and there are also task traps. The formulation of the problem in this study is how the Level of Effectiveness of the Internal Control System of Member Receivables in the Swasti Sari Kupang Credit Cooperative. The purpose of this study is to determine the effectiveness of the internal control system of member receivables at the Swasti Sari Kupang Credit Cooperative. In accordance with the results of data analysis that has been stated in the previous chapter, it can be concluded that the internal control system of member receivables seen from 4 (four) research indicators, namely organizational structure, The authority system and recording procedures, healthy practices and competent employees at the Swasti Sari Kupang Credit Cooperative are classified as Effective, in accordance with the results of the calculation of the percentage of respondents' answers who answered Yes by 86.22%, which means that the Swasti Sari Kupang Cooperative has implemented elements of the implementation of the Member Receivables SPI, namely, the existence of an Organizational Structure, Authority System and Recording Procedures, Healthy Practices and Competent Employees. The advice given based on the results of this study is: For the Swasti Sari Kupang Credit Cooperative, namely to maintain the Effectiveness of the Internal Control System that has been implemented so far. And it is also expected that institutions pay attention to the weaknesses of the internal control system such as: occurring task traps, there are members of the Cooperative who are late in paying their installments. For other research, this thesis can be used as a reference for other research in conducting similar research or further research on the Effectiveness of the Internal Control System for Member Receivables.
Analysis of the Implementation of the Government Internal Control System (SPIP) at the Regional Inspectorate of East Nusa Tenggara Province Leu, Theresia Fouk; Wahyuningrum, Christiana
Jurnal Ilmiah Global Education Vol. 6 No. 4 (2025): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i4.4637

Abstract

Implementation of the Government Internal Control System (SPIP) at the Regional Inspectorate of East Nusa Tenggara Province is carried out. Based on the formulation of the problem, the objective of this research is to describe the implementation of the Government Internal Control System (SPIP) at the Regional Inspectorate of East Nusa Tenggara Province. The data analysis technique used is descriptive qualitative analysis, in which data obtained from respondents will subsequently be analyzed using the Miles and Huberman model. The results of the data analysis carried out using the Miles and Huberman model show that the results obtained from interviews with 10 respondents indicate that the indicators of SPIP elements, namely the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring, have been implemented. However, the implementation has not yet been optimal because there are still limitations in the understanding and competence of employees regarding principles and mechanisms of SPIP, as well as the lack of commitment, coordination, and support from Regional Apparatus Organizations (OPD).
Co-Authors Wahyuningrum, Christiana Widyasari, Yolanda O. M.