Daftar Isi: ANALISIS SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT PADA PUSAT KOPERASI UNIT DESA (PUSKUD) KOTA AMBON

Daftar Isi:

Purpose of this research is to describe effectiveness of internal control system to procedure of giving credit at cooperation center of village unit (PUSKUD) of Ambon city. Technique of used data analysis is organization chart analysis and of job description, authority systems analysis and procedure record-keeping of giving and redemption of credit, healthy practice analysis, and employees which is its quality as according to its responsibility. Result of internal control systems analysis which was done by PUSKUD town of Ambon can be concluded that PUSKUD town of Ambon has almost effective fully. This matter can be seen from organization chart and procedure giving of credit applied by PUSKUD town of Ambon. Pursuant to conclusion above, PUSKUD town of Ambon have followed path process credit which must be supported with prudential principle in channeling of credit to member of existence of risk element and uncertainty oblige co-operation party do a security of credit, where one of them by applying internal control in co-operation environment. With procedure giving of good credit will avoid the happening of indisposed credit practices.