Complience Audit for Procedures of Lending at Koperasi Konsumen Sami Pada Lyang

Dewi, Ni Putu Anisuari and Yasa, Ida Bagus Anom and Sumartana, I Made (2022) Complience Audit for Procedures of Lending at Koperasi Konsumen Sami Pada Lyang. Repositori Politeknik Negeri Bali.

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Abstract

Deviations in the implementation of procedures, especially in the provision of credit, are one of the dominant causes of non-performing loans. Throughout 2020 and 2021 Koperasi Konsumen Sami Pada Lyang has non-performing loans. Of the Rp779,672,875 loans disbursed by Koperasi Konsumen Sami Pada Lyang in 2020 and 2021, as much as Rp101,244,444 were non-performing loans This study aims to analyze and explain the Standard Operating Procedures for Credit Provision Koperasi Kon-sumen Sami Pada Lyang as well as to analyze and explain the results of the audit of compliance with the implementation of the Standard Operating Procedures for Loan Koperasi Konsumen Sami Pada Lyang This type of research is classified as a kualitatif de-scriptif research. Data collection techniques using the method of observation, interviews, and documentation. The data analysis technique used is a descriptif analysis by conducting a compliance audit. The results showed that the level of compliance with lend-ing procedures was 89.3% or an average of 25 procedures had been carried out in accordance with standard operating procedures, but there were an average of 3 procedures or 10.7% whose implementation was not in accordance with standard operating proce-dures for giving credit. Keywords: Loan Activities, Procedures, Compliance Audit, Cooperative

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