Penilaian Efektivitas Struktur Pengendalian Intern Dalam Pemberian Kredit Pada Lembaga Perkreditan Desa (LPD) Kabupaten Gianyar

Komang Krishna, Yogantara and Gde Herry Sugiarto, Asana and I Putu Agus, Suarsana Ariesta (2018) Penilaian Efektivitas Struktur Pengendalian Intern Dalam Pemberian Kredit Pada Lembaga Perkreditan Desa (LPD) Kabupaten Gianyar. Jurnal Ilmiah Manajemen dan Akuntansi, 21 (2). pp. 147-156. ISSN 2622-1489

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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.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Mr. Komang Krishna Yogantara
Date Deposited:	03 Mar 2020 03:24
Last Modified:	04 Jan 2021 06:44
URI:	http://eprints.triatmamulya.ac.id/id/eprint/86

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