Analisis Efektivitas Pengendalian Intern dalam Menekan Kredit Macet pada Koperasi Simpan Pinjam (KSP) Karya Mulya Kota Medan

Abstract

This study aims to determine the problems faced by companies in internal control of credit procedures for saving and loan cooperatives mulya and to find out the actions taken by savings and loan cooperatives in handling mulya credit problems that occur in bad credit cooperatives. this is a descriptive approach. The type of data used in this study is qualitative data and data sources used are primary data and secondary data. Data collection techniques in this study are interview and documentation methods. Data analysis techniques used are descriptive analysis techniques. The results obtained are that internal control in the credit granting system applied by KSP Karya Mulya Medan has not been fully effective in fulfilling the five components of internal control according to COSO.