Analisis Pengendalian Internal Pemberian Kredit Pada Badan Usaha Milik Desa (BUMDes) Impian Bersama Kampung Pulau Kecamatan Rengat Kabupaten Indragiri Hulu
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Institusion
Universitas Islam Riau
Author
Bani, Gita Syah
Subject
HF5601 Accounting
Datestamp
2022-04-25 09:19:03
Abstract :
The purpose of this study was to analyze and determine the appropriateness of internal control on credit at Village Private Business Agency (Bumdes) Impian Bersama Kampung Pulau Kecamatan Rengat Kabupaten Indragiri Hulu. Research method was qualitative research. Data collection technique using interview and documentation. Data source in this research comes from interview result as primary data also supported by secondary data. Sources of data in this study come from interviews as primary data, and are supported by secondary data. Data were analyzed by qualitative descriptive analysis. Based on the results of the research, it is known that the internal control system for providing credit at Village Private Business Agency (Bumdes) Impian Bersama is not in accordance with an effective internal control system. This is caused by; 1) The existing organizational structure has not clearly separated the functional responsibilities of each position, the tasks and responsibilities that are outlined tend to be too concise and lack detail to discuss the duties of each manager. 2) The system of authority and recording procedures has not provided sufficient protection for wealth, debt, income and expenses because there is no signature on the power of attorney. 3) Unhealthy practices in carrying out the duties and functions of each organizational unit, still relying on old SOPs that are proven to have breaches, have not developed a new risk assessment strategy, and there is no verification of business status by credit analysis staff employees. 4) Employees whose quality is in accordance with their responsibilities have not been effective, because none of the Bumdes Impian Bersama employee has a background in accounting education.
The purpose of this study was to analyze and determine the appropriateness of internal control on credit at Village Private Business Agency (Bumdes) Impian Bersama Kampung Pulau Kecamatan Rengat Kabupaten Indragiri Hulu. Research method was qualitative research. Data collection technique using interview and documentation. Data source in this research comes from interview result as primary data also supported by secondary data. Sources of data in this study come from interviews as primary data, and are supported by secondary data. Data were analyzed by qualitative descriptive analysis. Based on the results of the research, it is known that the internal control system for providing credit at Village Private Business Agency (Bumdes) Impian Bersama is not in accordance with an effective internal control system. This is caused by; 1) The existing organizational structure has not clearly separated the functional responsibilities of each position, the tasks and responsibilities that are outlined tend to be too concise and lack detail to discuss the duties of each manager. 2) The system of authority and recording procedures has not provided sufficient protection for wealth, debt, income and expenses because there is no signature on the power of attorney. 3) Unhealthy practices in carrying out the duties and functions of each organizational unit, still relying on old SOPs that are proven to have breaches, have not developed a new risk assessment strategy, and there is no verification of business status by credit analysis staff employees. 4) Employees whose quality is in accordance with their responsibilities have not been effective, because none of the Bumdes Impian Bersama employee has a background in accounting education.
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