Evaluasi sistem pengendalian internal pada sistem pemberian kredit koperasi Wijaya Kusuma kabupaten Sukoharjo

Oleh :
Tri Kusno Widi Asmoro - F3307113 - Fak. Ekonomi dan Bisnis

ABSTRACT The aims of this final project report are to get and to understand more information about controlling system, especially for extension of credit system, and also to widely comprehend about the extension of credit system at Koperasi Wijaya Kusuma Sukoharjo. In collecting data, the writer uses case study method. The writer has chosen one object to be analyzed deeply by focusing in one case. The data used is primary and secondary data. Primary data was got by interviewing employee who is in charge in credit of Koperasi Wijaya Kusuma Sukoharjo. Secondary data was got from some documents, accounts and also literatures connected with the problem. The research shows that there are some goodness and weakness of the extension of credit system at Koperasi Wijaya Kusuma Sukoharjo. The goodness are that the extension of credit system runs well, the document used are appropriate and suitable, the employees are allowed to develop their higher study, the accountancy note is clear, the authorization system is fine and also it has involved many of function related in the system. Meanwhile, the weaknesses of the system are that there are a double functions and it is potential in creating deviation by one function. Based on the explanations above, the writer gives suggestion to Koperasi Wijaya Kusuma Sukoharjo to give a job to their employee clearly, to do a monitoring to costumers and also to add new employees.