Analisis Sistem Pengendalian Internal Pada Pemberian Kredit Di Lembaga Perkreditan Desa (LPD) Desa Adat Kesiman Di Masa Pandemi Covid-19

Studi pada Desa Adat Kesiman, Kecamatan Denpasar Timur, Kota Denpasar

Abstract

LPD is a village-owned business entity that carries out business activities in the village
environment and for village cramps. LPD as one of the village business containers that carry
out its function in form of business towards the improvement of standard to live village
cramps and in its activities supports the development of many villages. This research aims
to analyze the internal control system on lending in LPD Desa Adat Kesiman during the
covid-19 pandemic. The methods used in this study are qualitative methods with descriptive
approaches. To obtain accurate and accountable data, the author uses several techniques in
data collection, namely through interviews, observations, documentation and triangulation
of sources data. The object of this research Kesiman Indigenous Village, East Denpasar
Subdistrict, Denpasar City. The results showed that control, information and communication
activities, and monitoring have been carried out properly, but in a control environment,
especially in Credit control had experienced credit problems due to many customers who
did not complete their credit. Then in the risk assessment section of the application of the
5C system in lending has not been 100% can be implemented because the LPD applies the
family principle