Analysis of the Accounting Information System for Crediting at the Catur Putra Manunggal Denpasar Savings and Loan Cooperative

Sukasana, I Made Yudi and Sukayasa, I Ketut and Sumartana, I Made (2022) Analysis of the Accounting Information System for Crediting at the Catur Putra Manunggal Denpasar Savings and Loan Cooperative. Repositori Politeknik Negeri Bali.

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Abstract

This study aims to determine the suitability of the application of the accounting information system for crediting and in-ternal control of credit provision at the Catur Putra Manunggal Denpasar Savings and Loan Cooperative with internal con-trol according to the Committee of Sponsoring Organizations of the Treadway Commission (COSO). This research is a qual-itative research with a descriptive analysis approach. This research was conducted at the Catur Putra Manunggal Savings and Loan Cooperative located in JL.Raya Sesetan, Gg Whale No 51, South Denpasar District, Bali. The data in this study were collected by means of interviews, observations, and documentation which were then analyzed by comparative descriptive analysis. The results of this study show that the application of the accounting information system for crediting to the Catur Putra Manunggal Savings and Loan Cooperative is adequate with the crediting procedures, related functions, records used, and forms used. Internal control of the Catur Putra Manunggal Savings and Loan Cooperative has not been fully in accordance with the internal control component according to the Committee of Sponsoring Organizations of the Tread-way Commission (COSO). There are still components that are not suitable, including the control environment component, the control activity component, and the monitoring component.

Item Type: Article
Subjects: Ilmu Ekonomi > Ilmu Ekonomi > Akuntansi
Divisions: Jurusan Akuntansi > Prodi Akuntansi Manajerial > Skripsi
Depositing User: I Made Yudi Sukasana
Date Deposited: 15 Sep 2022 10:43
Last Modified: 15 Sep 2022 10:43
URI: http://repository.pnb.ac.id/id/eprint/761

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