Analisis Pengendalian Intern Atas Pemberian Kredit Pada Usaha Ekonomi Kelurahan Simpan Pinjam (UEK-SP) Maharatu Jaya Kelurahan Maharatu Kecamatan Marpoyan Damai Kota Pekanbaru

Melsyaputri, Jihan (2022) Analisis Pengendalian Intern Atas Pemberian Kredit Pada Usaha Ekonomi Kelurahan Simpan Pinjam (UEK-SP) Maharatu Jaya Kelurahan Maharatu Kecamatan Marpoyan Damai Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at UEK-SP Maharatu Jaya Kelurahan Maharatu Kecamatan Marpoyan Damai. This research aims to determine the internal control at UEK-SP Kelurahan Maharatu, Kecamatan Marpoyan Damai, Kota Pekanbaru had been running effectively. The types and sources of data in this study are primary data and secondary data. Meanwhile, the data collection techniques with interviews, observation and documentation. This research uses descriptive analysis method where the researcher compares the data and information obtained. Then compare and analyze its suitability with existing theories. The discussion in this study is how UEK-SP Maharatu Jaya implements procedures for granting credit to prospective beneficiaries/borrowers and how UEKSP analyzes internal control over lending. From the research carried out, the results obtained indicate that the internal control over lending at UEK-SP Maharatu Jaya has not been effective as seen from the absence of documentary evidence of monitoring when credit is disbursed, segregation of duties and responsibilities, inadequate recording and document procedures, incompetent employees, and unhealthy practices.

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