YOLANDA, NINDY HERMAWAN ANALISIS SISTEM PENGENDALIAN INTERNAL DALAM PEMBERIAN KREDIT MENGGUNAKAN COSO FRAMEWORK PADA KOPERASI MARGO MULYO KECAMATAN AMBULU, KABUPATEN JEMBER. Analisis Sistem Pengendalian Internal Berbasis COSO Framework di Koperasi Margo Mulyo dalam Mengelola Risiko Kredit, 1 (1). pp. 1-14.
![[img]](http://repo.itsm.ac.id/style/images/fileicons/text.png) |
Text
SKRIPSI_Yolanda Nindy Hermawan_21040145.pdf Download (4MB) |
Abstract
ABSTRACT This study aims to analyze the effectiveness of the internal control system in the credit granting process at the Margo Mulyo Cooperative, Ambulu District, Jember Regency, using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. The COSO Framework is used to evaluate the five main components of internal control, control environment, risk assessment, control activities, information and communication, and monitoring. This research used descriptive qualitative with data collection techniques through interviews, observations, and documentation. The results showed that the internal control system in the cooperative had been implemented but not optimal, especially in the aspect of risk assessment which could increase the potential for bad debts and monitoring which was still not systematic and not well documented. Therefore, cooperative need to develop more detailed risk assessment procedures, establish internal audit units, and utilize technology to improve information and communication system. Thus, the internal control system can run more affectively and help cooperative reduce the risk of non-performing loans and increase accountability and transparency. Keywords: Internal control, credit granting, cooperatives, COSO Framework, credit risk.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | Dino Sagara |
| Date Deposited: | 09 Jan 2026 03:12 |
| Last Modified: | 09 Jan 2026 03:12 |
| URI: | http://repo.itsm.ac.id/id/eprint/1555 |
Actions (login required)
 |
View Item |