Analisis Efektivitas Pengendalian Intern Atas Pemberian Kredit pada Credit Union Harapan Jaya Kisaran Kabupaten Asahan

Abstract

This study aims to determine whether the effectiveness of the internal control of credit provision has been effectively applied to Harapan Jaya Kisaran Credit Union. This type of research is descriptive. The population of this study is the age of financial statements at Harapan Jaya Credit Union. The samples taken from this study are the financial statements of Harapan Jaya Kisaran Credit Union. The type of data used in this study are qualitative and quantitative data. The data source used is secondary data. Data collection techniques in this study are interview methods and documentation. The data analysis technique used is descriptive analysis techniques. The research results obtained are internal controls on the non- performing loan system applied by the Harapan jaya Cisaran CU which has fully effectively fulfilled the five components of internal control according to COSO.