PENILAIAN EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) KABUPATEN GIANYAR

  • Komang Krishna Yogantara Sekolah Tinggi Ilmu Ekonomi Triatma Mulya
  • Gede Herry Sugiarto Asana Sekolah Tinggi Ilmu Ekonomi Triatma Mulya
  • I Putu Agus Suarsana Ariesta Sekolah Tinggi Ilmu Ekonomi Triatma Mulya

Abstract

LPD is a financial institution whose main activity is to extend credit. In this connection, the management function is the supervision of credit through the internal control structure in the granting of credit is required. This study tried to assess the effectiveness of the internal control structure in the provision of credit to the Village Credit Institutions (LPD) Gianyar regency. Variables used in this study is the control environment, accounting systems, and control procedures. Data were obtained through a questionnaire submitted to each respondent. The analysis technique used is the technique of quantitative analysis using Likert scale. Based on the analysis that has been done on the effectiveness of the internal control structure in lending in Gianyar stated that the assessment of the effectiveness of the internal control structure in lending included in the criteria is very effective.


Keywords: control environment, accounting systems, and control procedures,
quantitative analysis

Published
Sep 5, 2018
How to Cite
YOGANTARA, Komang Krishna; ASANA, Gede Herry Sugiarto; ARIESTA, I Putu Agus Suarsana. PENILAIAN EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) KABUPATEN GIANYAR. Sekolah Tinggi Ilmu (STIE) Ekonomi Triatma Mulya, [S.l.], v. 21, n. 2, p. 147 - 156, sep. 2018. ISSN 2622-1489. Available at: <http://triatmamulya.ejurnal.info/index.php/triatmamulya/article/view/68>. Date accessed: 03 feb. 2023.