Pengaruh Pengendalian Internal Pada Efisiensi Kredit Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukawati Kabupaten Gianyar - Wilatini, Kadek Ari Dyah (Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2019)