Evaluasi prosedur penerimaan kas dari angsuran kredit dan prosedur penyelesaian kredit macet pada koperasi Wijaya Kusuma kabupaten Sukoharjo

Oleh :
Adi Jati Nugroho - F3307129 - Fak. Ekonomi dan Bisnis

ABSTRACT Cooperatives is aimed to make the member prosperous in specifical and the society in general. One of them is by providing credit to its member or society, where the payment is by the installment. By the cash receipt procedure from the credit installment, there can be known the received cash amount from the credit installment division directly if needed anytime. The objective of this research is to deeply know on the procedure and internal controlling system of cash receipt of creidt intallment. This report is expected can be useful for Wijaya Kusuma Cooperatives of Sukoharjo and Sebelas Maret University of Surakarta. Data collection method uses interview and literature study methods. Of the results of this research, there can be concluded that the cash receipt procedure from the credit installment of Wijaya Kusuma Cooperative of Sukoharjo is conducted by two steps, they are the cash receipt and cash accounting procedures. The documents used are the credit receipt, receipt note and credit settlement balance sheet. The related division is teller. The internal controlling system has not been well implemented in which the functional responsibility has not separated from the cashier and accounting. Good authorization system and accounting procedure and also the practice has been well managed and the employment selection has been strictly conducted. Then the author recommends for Wijaya Kusuma Cooperative to provide clear information about the light credit system by which having a will to assist in the members or society business and also credit quantity for it to be expanded. And to prevent the fraudulent and misimplementation, it will be better if there conducted the function separation on teller and accounting and also using the printed forms.