ANALYSIS INTERNAL CONTROL CREDIT GRANTING SYSTEM AT UNIT SIMPAN PINJAM (USP) SWAMITRA SYARIAH ARRIDHA BASERAH

Abstract

This study aims to determine the internal control of the credit granting system at USP Swamitra Syariah Arridha Baserah. The method of study used is a descriptive method. This research data is primary data and secondary data. The data collection techniques used are interviews, documentation and observations. The data analysis technique used is to elements of internal with theory Committee Of Sponsoring Organizations Of The Treadway Commission (COSO) and conducting analysis Comparative internal control between standards Committee Of Sponsoring Organizations Of The Treadway Commission (COSO) for USP Swamitra Syariah Arridha Baserah.

The results showed that internal control of the credit granting system at USP Swamitra Syariah Arridha Baserah is not in accordance with an element of control according to standards Committee Of Sponsoring Organizations Of The Treadway Commission (COSO). This is characterized by the existence of employes not completely to do responsible well.Internal Control, Credit Granting System, COSO