Wahyuningsih, Sri (2023) Analisis Sistem Pengendalian Intern Pemberian Kredit Pada Badan Usaha Milik Desa (bumdes) Syariah Sepakat Jaya Desa Batas Kecamatan Tambusai Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effectiveness of the internal control system for granting credit to the BUMDes Syariah Sepakat Jaya in Batas Village and to find out whether the internal control system fot granting BUMDes credit has been running in accordance with the elements of the internal control system according to Mulyadi and Hery. This research is a qualitative research because to find answers to a questuin throught data collection, analysis, and then interpreted. Data collection techniques used in this study were interviews, documentation, and observation. To assist the author in presenting data and drawing conclusions from the data that has been obtained, the author uses qualitative data analysis. Based on BUMDes data, it is known that the amount of receivables from members from 2020 to 2021 has increased. The development of credit conditions at BUMDes Syariah Sepakat Jaya Batas is that total receivables in 2020 amounted to IDR 923.031.000 with arrears amounting to IDR 73.065.223 and an arrears rate of 7.92%. Meanwhile, total receivables in 2021 amounted to IDR 992.891.000 with arrears amounting to IDR 60.793.777 and an arrears rate of 6,12%. the level of arrears at BUMDes increased by 18% and the internal control of lending to BUMDes was mostly not running well.

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