Peningkatan Efektivitas Pemberian Kredit Koperasi Melalui Implementasi Pengendalian Internal
DOI:
https://doi.org/10.55732/nemr.v2i1.1196Keywords:
Akuntansi, Optimalisasi kredit, Pemberian kredit, Pengendalian internalAbstract
Penelitian ini bertujuan untuk mengkaji pengaruh struktur pengendalian internal terhadap efisiensi proses pemberian kredit di Koperasi Prima Artha Swadana. Menggunakan pendekatan deskriptif kualitatif, studi ini memanfaatkan data primer dari survei anggota koperasi dan data sekunder dari studi literatur dan wawancara untuk menganalisis prosedur pengendalian internal dalam pemberian kredit. Hasil penelitian menunjukkan bahwa struktur pengendalian internal memegang peranan penting dalam meningkatkan kelancaran dan efektivitas proses pemberian kredit, yang secara langsung berkontribusi pada stabilitas keuangan dan peningkatan kesejahteraan anggota. Temuan ini menekankan pentingnya pengendalian internal yang terstruktur dalam mengoptimalkan pemberian kredit, serta memberikan rekomendasi untuk perbaikan mekanisme pengendalian yang dapat mendukung manajemen kredit yang lebih efektif dan efisien di masa depan.
This study aims to examine the effect of internal control structure on the efficiency of the credit granting process at Prima Artha Swadana Cooperative. Using a qualitative descriptive approach, this study utilized primary data from a survey of cooperative members and secondary data from literature review and interviews to analyze the internal control procedures in lending. The results show that the internal control structure plays an important role in improving the smoothness and effectiveness of the credit granting process, which directly contributes to financial stability and improved member welfare. The findings emphasize the importance of structured internal controls in optimizing credit granting, and provide recommendations for improved control mechanisms that can support more effective and efficient credit management in the future.
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