Fitri, Ega Rizki (2023) Analisis Pengendalian Internal Terhadap Pemberian Kredit Pada Unit Simpan Pinjam Bumdes Sumber Rezeki Desa Sungai Linau Kecamatan Siak Kecil Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine and analyze whether the structure of internal credit control in the Savings and Loans Unit of BUMDES Sumber Rezeki Sungai Linau Village has been running effectively. This research is qualitative research with descriptive research methods. Data collection techniques use interviews and documentation. The results of this study show that the internal control system at USP BUMDES Sumber Rezeki has not been fully effective.The internal control system at USP BUMDES Sumber Rezeki has not been fully effective. This is because the implementation still has USP employees who work in positions that are not in accordance with their fields of expertise and educational background. In addition, in the credit distribution procedure, BUMDES does not yet have a Flowchart to facilitate understanding of the flow of lending so that no steps are missed and also understand the 5Cs to achieve an internal control system that is in accordance with the objectives. The efforts made by USP BUMDES Sumber Rezeki in resolving non-performing loans by carrying out three stages, namely: rescheduling in the form of appeals and extension of payment time to a maximum of 1 month, reconditioning in the form of postponement of interest payments and execution of collateral confiscation artists.

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