Analyses Of Internal Control In The Provison Of CreditIn The Abdi Karya Sejahtera Fitriaman, Nasrullah Dalli, Adelina Putri Zusriadi
Univeristy Halu Oleo
Abstract
This study aims to analyze the internal control in giving credit to the credit union of Abdi Karya Sejahtera. This research uses descriptive qualitative data analysis. The types of data used in this research are quantitative and qualitative data. Data collection methods used are observation, interviews, and documentation conducted at the Abdi Karya Sejahtera Credit Union.
The results of the study indicate that 1 Control environment does not fully support the implementation of internal control, the lack of clear and written ethical and behavioral standards in each division of the organization causes no definite reference in employee performance, 2 Risk assessment is not fully implemented because of no identification and analysis process when there is a significant change in the balance of receivables so that there is no analysis to anticipate when it happens, 3 Control activities have not been fully carried out completely because the management of the Abdi Karya Sejahtera Credit Union has not performed with the outsourcing to assist in control activities, 4 Information and communication have been carried out in internal control activities in accordance with existing guidelines, and 5 Monitoring Activities has not been carried out properly because there is no an internal auditor who is good at monitoring and checking internal controls on a regular basis.
Keywords: Control Enviroment, Risk Assesment, Control Activities, Information and Communication, Monitoring Activities and Giving Credit
