Optimalisasi Struktur Pengendalian Internal Dalam Menunjang Prinsip Going Concern (Studi Kasus Pada LPD Desa Pakraman Bontihing, Kecamatan Kubutambahan, Buleleng) - Ni Made Somertini .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .; Nyoman Trisna Herawati, SE.AK,M.Pd. . (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
LPD sebagai salah satu wadah kekayaan desa, menjalankan fungsinya dalam bentuk usaha-usaha kearah peningkatan taraf hidup masyarakat desa. Keberadaan LPD di daerah dapat memeberikan efek sosial ekonomi yang sangat besar bagi masyarakat golongan menengah kebawah di pedesaan secara umum sesuai dengan fungsi dan tujuannya. Penelitian ini bertujuan untuk mengetahui peran struktur pengendalian internal dalam menunjang keberlangsungan usaha di LPD Desa Pakraman Bontihing. Jenis data yang digunakan adalah data kualitatif, dengan sumber data primer dan sekunder. Data primer dalam penelitian ini adalah hasil wawancara, dan Data sekunder dalam penelitian inii adalah struktur organisasi, data kredit macet dan neraca percobaan LPD Desa Pakraman Bontihing. Teknik pengumpulan data dengan metode wawancara,observasi, dan dokumentasi. Hasil penelitian menunjukkan struktur pengendalian internal dalam menunjang keberlangsungan usaha pada LPD Desa Pakraman Bontihing belum memadai. Unsur dari struktur pengedalian internal itu sendiri meliputi lingkungan pengendalian, penarikan resiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan juga belum efektif. Penilaian kelayakan penerimaan kredit dengan menggunakan analisis 5C secara umum belum diterapkan dengan maksimal. Kata Kunci : Optimalisasi, Struktur Pengendalian Internal, Keberlangsungan usaha, LPD Rural Credit Institution as a place to collect the village’s property runs its’ function in the forms of businesses in order to improve the villagers standard of living. In general, the existence of this Rural Credit Institution could possibly provide relatively large amount of economic social impact for the lower middle class people around the rural area in accordance with the function and its goal. The study aimed at find ding out the role of internal control structure in supporting business sustainability of Rural Credit Institution in Bontihing local village. The study utilized qualitative data obtained from either primary as well as secondary sources. The primary data was collected based on an interview, while the secondary data was in the form of organization structure, bad credits, and trial balance of the credit institution in Bontihing. They were collected by using interview, observation and documentation. The results of the study indicated that internal control structure in supporting business sustainability of the rural credit institution in Bontihing local village was still insufficient. The elements of internal control structure consisted of control environment, risk withdrawal, information and communication, as well as monitoring which was still ineffective. Wealth assessment of credit acceptances by using 5C analysis had not been implemented appropriatley.keyword : optimizing, internal control structure, bussiness sustainability, rural credit institutions.