Analisis Sistem Pengendalian Intern Pemberian Kredit Pada Badan Usaha Milik Desa (BUMDes) Bina Negeri Desa Gunung Sahilan Kecamatan Gunung Sahilan Kabupaten Kampar

Rahmadani, Eka Febry (2021) Analisis Sistem Pengendalian Intern Pemberian Kredit Pada Badan Usaha Milik Desa (BUMDes) Bina Negeri Desa Gunung Sahilan Kecamatan Gunung Sahilan Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the effectiveness of the Internal Control System for Credit Provision at the Village Owned Enterprises (BUMDES) Bina Negeri Gunung Sahilan Village, Gunung Sahilan District, Kampar Regency. The design of this study used a descriptive method and the object of the research was a Village Owned Enterprise (BUMDES) Bina Negeri Gunung Sahilan Village, Gunung Sahilan District, Kampar Regency. The types and sources of data used are primary data and secondary data. This research method is quantitative descriptive. The results of this study are the results of the analysis of the elements of the internal control system at the BUMDES Bina Negeri Gunung Sahilan Village, Gunung Sahilan District, Kampar Regency, indicating that the internal control system is good and categorized as adequate. There is already a separation of duties and responsibilities in the organizational structure, a good authorization system and recording procedure, as well as healthy practices in carrying out the functions of each organizational unit. The analysis carried out for each element of the internal control system consists of the control environment, risk assessment, information and communication, control activities, and monitoring.

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