Monex: Journal of Accounting Research
Vol 9, No 1 (2020)

EVALUASI SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT BUMDES BANGUN BERSAMA

Nurhadi Kamaluddin (Politeknik Muhammadiyah Tegal)
Melly Asih Haryati (Politeknik Muhammadiyah Tegal)



Article Info

Publish Date
30 Jan 2020

Abstract

The purpose of this research is to know about the credit giving system and the implementation of  internal control system of  credit giving in BUMDes Bangun Bersama Kepunduhan village. The data that used in this research is qualitative data.and the analytical method is depcriptive qualitative method. The  result  showed that the credit giving system in BUMDes Bangun Bersama Kepunduhan village is consist of  5 procedures that is credit request, credit analysis, decision awarding, credit dibursement and repayment of credit. The implementation of internal control system of credit giving in BUMDes Bangun Bersama are based on 5 elements of internal control system. Based on the result of the quesstionnaire it can be concluded that the internal control system of credit giving of BUMDes Bangun Bersama Kepunduhan village Kramat sub-district Tegal district is exactly effective.Keywords : Internal Control System, Credit, BUMDes

Copyrights © 2020






Journal Info

Abbrev

monex

Publisher

Subject

Economics, Econometrics & Finance

Description

Monex: Journal of Accoutning Research or Monex (previously known as Monex: Journal Research Accounting Politeknik Tegal) is a peer-reviewed and open-access journal published by Politeknik Harapan Bersama in collaboration with Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI-KAPd) and ...