PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PENYALURAN KREDIT PADA KOPERASI KREDIT KARYA JASA PALEMBANG

SILABAN, PATRICIA SISCA DARMAULI and Aspahani, H and Kalsum, Umi (2020) PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PENYALURAN KREDIT PADA KOPERASI KREDIT KARYA JASA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Credit distribution is a main activity at Karya Jasa Credit Union Palembang. It is very important to notice the implementation because it is directly related to the income of Karya Jasa Credit Union. That is why it needs a role of internal auditor who will supervise every operational activity in order to make it runs based on the applicable regulation and procedure. It also needs internal control to increase the effectivity of the operational activities of Karya Jasa Credit Union. The objective of this research is to know assess the role of internal audit in supporting the effectivity of internal audit credit distribution at Karya Jasa Credit Union Palembang. The technique of collecting data in this research is interview, observation, and documentation. Meanwhile, the method in analyzing data is descriptive qualitative analysis. The result of this research showed that the internal auditor of Karya Jasa Credit Union Palembang was sujfciently competence and had independent attitude and position. Besides, the implementation of internal audit in this credit union was accordance with the procedures set included compliance, verification, and evaluation and most of internal control credit distribution done by Karya Jasa Credit Union Palembang was accordance with internal control applied by COSO except in case of environment and activity control component. Keywords: Internal Audit, Internal Control Credit Distribution

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Internal, Pengendalian Internal Penyaluran Kredit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 8601 not found.
Date Deposited:	20 Oct 2020 02:49
Last Modified:	23 Oct 2020 04:46
URI:	http://repository.unsri.ac.id/id/eprint/36911

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