Peranan Struktur Pengendalian Intern dalam Rangka Menunjang Efektivitas Pemberian Kredit Usaha Kecil dan Menengah (Studi Kasus pada Koperasi Simpan Pinjam Rukun Ikhtiar Bandung)

Sitepu, Henry Sharon (0651359) (2011) Peranan Struktur Pengendalian Intern dalam Rangka Menunjang Efektivitas Pemberian Kredit Usaha Kecil dan Menengah (Studi Kasus pada Koperasi Simpan Pinjam Rukun Ikhtiar Bandung). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Lending activity is the main activity of which is on savings and credit cooperatives Pillars of endeavor. Credit security problem is a problem that must be considered, because of the risks that may arise in the credit granting system and will likely lead to the breakdown of credit granted to customers that adversely impact the operational viability of the cooperative. Adequate internal control structure is closely related to the effectiveness of the provision of credit for the internal control structure that is not adequately applied also influence the effectiveness of lending. The author conducted a study of the system of credit on borrowing Koperasisimpan Pillars of endeavor. The purpose of this study to examine how co-operatives run the internal control structure, how the effectiveness of the provision of credit to cooperatives, and how the role of the internal control structure to support the effectiveness of lending small and medium enterprises. Results of research conducted, the authors obtain an overview of the implementation of internal control structure, and effectiveness of credit on savings and credit cooperative endeavor Pillars. The authors conclude based on the results of research and discussion that the internal control structure on savings and credit cooperatives play a role in supporting the endeavor Pillars of the effectiveness of lending.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Structure of internal control, credit, small and medium enterprises
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 03 Jun 2015 10:01
Last Modified: 03 Jun 2015 10:01
URI: http://repository.maranatha.edu/id/eprint/12858

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