SISTEM PENGENDALIAN INTERNAL UNTUK NON-PERFORMING LOAN PADA LEMBAGA PERKREDITAN DESA (LPD) X
The study was conducted to improve the internal control system of LPD X in the credit process. The development of the LPD X increases the manager's responsibility and the increased risk of the LPD X. One of the risks in LPD X is the credit risk. With the credit process carried out at present th...
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Format: | Article |
Language: | English |
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Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman
2018-12-01
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Series: | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
Online Access: | http://jos.unsoed.ac.id/index.php/sar/article/view/1253 |
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author | I Putu Gde Chandra Artha Aryasa Gede Harja Wasistha |
author_facet | I Putu Gde Chandra Artha Aryasa Gede Harja Wasistha |
author_sort | I Putu Gde Chandra Artha Aryasa |
collection | DOAJ |
description | The study was conducted to improve the internal control system of LPD X in the credit process. The development of the LPD X increases the manager's responsibility and the increased risk of the LPD X. One of the risks in LPD X is the credit risk. With the credit process carried out at present the non-performing loan (NPL) value of LPD X in the last 3 years are 10.69%, 24.38%, and 26.64% (LPD X, 2017a). This study refers to research conducted by M. D. K. Dewi & Suryanawa (2015); Sarifah (2017) about the internal control system in LPDs. The theory used in this study is the accountability theory to look at LPD X accountability in credit procedures. The methodology used in the study is a case study to be able to examine the NPL phenomenon in LPD X more deeply and can provide an evaluation for LPD X management. Data collection is done by observation, document study, and interview. The results of this study indicate that the efforts made in handling credit collection conducted by LPD X have not been effective as stated in the comparison theory and company. |
first_indexed | 2024-04-12T03:44:38Z |
format | Article |
id | doaj.art-9bbf30d2a7ce45e6b00cb527b792267b |
institution | Directory Open Access Journal |
issn | 2541-6839 2598-0718 |
language | English |
last_indexed | 2024-04-12T03:44:38Z |
publishDate | 2018-12-01 |
publisher | Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman |
record_format | Article |
series | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
spelling | doaj.art-9bbf30d2a7ce45e6b00cb527b792267b2022-12-22T03:49:11ZengFakultas Ekonomi dan Bisnis Universitas Jenderal SoedirmanSAR (Soedirman Accounting Review): Journal of Accounting and Business2541-68392598-07182018-12-013214115910.20884/1.sar.2018.3.2.12531253SISTEM PENGENDALIAN INTERNAL UNTUK NON-PERFORMING LOAN PADA LEMBAGA PERKREDITAN DESA (LPD) XI Putu Gde Chandra Artha AryasaGede Harja WasisthaThe study was conducted to improve the internal control system of LPD X in the credit process. The development of the LPD X increases the manager's responsibility and the increased risk of the LPD X. One of the risks in LPD X is the credit risk. With the credit process carried out at present the non-performing loan (NPL) value of LPD X in the last 3 years are 10.69%, 24.38%, and 26.64% (LPD X, 2017a). This study refers to research conducted by M. D. K. Dewi & Suryanawa (2015); Sarifah (2017) about the internal control system in LPDs. The theory used in this study is the accountability theory to look at LPD X accountability in credit procedures. The methodology used in the study is a case study to be able to examine the NPL phenomenon in LPD X more deeply and can provide an evaluation for LPD X management. Data collection is done by observation, document study, and interview. The results of this study indicate that the efforts made in handling credit collection conducted by LPD X have not been effective as stated in the comparison theory and company.http://jos.unsoed.ac.id/index.php/sar/article/view/1253 |
spellingShingle | I Putu Gde Chandra Artha Aryasa Gede Harja Wasistha SISTEM PENGENDALIAN INTERNAL UNTUK NON-PERFORMING LOAN PADA LEMBAGA PERKREDITAN DESA (LPD) X SAR (Soedirman Accounting Review): Journal of Accounting and Business |
title | SISTEM PENGENDALIAN INTERNAL UNTUK NON-PERFORMING LOAN PADA LEMBAGA PERKREDITAN DESA (LPD) X |
title_full | SISTEM PENGENDALIAN INTERNAL UNTUK NON-PERFORMING LOAN PADA LEMBAGA PERKREDITAN DESA (LPD) X |
title_fullStr | SISTEM PENGENDALIAN INTERNAL UNTUK NON-PERFORMING LOAN PADA LEMBAGA PERKREDITAN DESA (LPD) X |
title_full_unstemmed | SISTEM PENGENDALIAN INTERNAL UNTUK NON-PERFORMING LOAN PADA LEMBAGA PERKREDITAN DESA (LPD) X |
title_short | SISTEM PENGENDALIAN INTERNAL UNTUK NON-PERFORMING LOAN PADA LEMBAGA PERKREDITAN DESA (LPD) X |
title_sort | sistem pengendalian internal untuk non performing loan pada lembaga perkreditan desa lpd x |
url | http://jos.unsoed.ac.id/index.php/sar/article/view/1253 |
work_keys_str_mv | AT iputugdechandraarthaaryasa sistempengendalianinternaluntuknonperformingloanpadalembagaperkreditandesalpdx AT gedeharjawasistha sistempengendalianinternaluntuknonperformingloanpadalembagaperkreditandesalpdx |