ANALSIS SISTEM PENGENDALIAN INTERNAL PEMBELIAN KREDIT KAITAN DENGAN EFEKTIFITAS PEMBELIAN KREDIT PADA BADAN USAHA MILIK DESA (BUMDES) KURNIA ABADI DI DESA TONJONG

Abstract

An internal control system is needed by an organization in order
to achieve organizational goals. The better the internal control
system, the better the organization is running. Lending requires a
good internal control system to avoid things that are not
desirable. The objectives of this study is to analyze the internal
control system for granting credit in relation to the 5c principle,
the provision of credit to BUMDes Kurnia Abadi in Tonjong
Village has been going well.
The type of research used in research descriptive using primary
data. The sampling method used in this research is method
saturated sampling. There were 10 people taken as the sample,
which were all members whose names were written in the
organizational structure of the BUMDes Kurnia Abadi
management. The method of analysis of this research uses
interview techniques, questionnaires and observations. The
analytical tool used in this research is descriptive statistical
analysis with the help of SPSS version 25 and a Likert scale.
Several tests were carried out, namely descriptive statistical
analysis, and data quality testing (validity and reliability tests).
The results showed that the internal control system for granting
credit was related to the 5c principle of providing credit to
BUMDes Kurnia Abadi in Tonjong Village. However, in its
operation, problems were still found, namely the existence of
multiple positions carried out by members of the management.