EFEKTIFITAS PENERAPAN SISTEM PENGENDALIAN INTERNAL DALAM MEKANISME PEMBERIAN KREDIT PADA USAHA MIKRO KECIL MENENGAH (UMKM)

Abstract

This study aimed to analyze the effectiveness of implementing an internal control system in
credit mechanism for micro, small and medium enterprises (UMKM). This study was conducted in
two KUDs in Pekuncen, Banyumas sub-district. The data used was based on questionnaire result
which was distributed to the administrators of 2 KUDs.
The result showed that the role of control in the KUD Rukun Tani and KUD Mekar Tani has been
very effective, which KUD Rukun Tani was 91,53% and KUD Mekar Tani was 81%. The credit system
has been very effective which KUD Rukun Tani was 86,9% and KUD Mekar Tani was 81,55%. The
effectiveness of internal control in supporting the credit system was 71,9% and KUD Mekar Tani was
82,3%. The conclusion of this study was the implementation of internal controls and credit system has
been effective and sufficient, the internal control system has been sufficiently supportive in
implementing the effectiveness of the credit system.
Keywords : Internal control system, credit mechanism, UMKM
Abstrak
Penelitian ini bertujuan untuk menganalisis efektivitas penerapan pengendalian
internal dalam mekanisme pemberian kredit, pada Usaha Mikro Kecil dan Menengah.Studi
dilakukan pada 2 KUD terdapat di Kecamatan Pekuncen Kabupaten Banyumas.
Hasil penelitian menunjukan peranan pengendalian internal pada KUD Rukun Tani
dan KUD Mekar Tani sudah sangat efektif yaitu KUD Rukun Tani sebesar 91,53 %,
sedangkan KUD Mekar Tani 81%. Sistem Pemberian Kredit Sudah sudah sangat efektif
yaitu KUD Rukun Tani 86,9 % sedangkan KUD Mekar Tani sebesar 81,55% efektivitas
Pengendalian internal dalam menunjang sistem pemberian kredit KUD Rukun Tani cukup
berperan yaitu sebesar 71,9 % sedangkan KUD Mekar Tani sangat berperan yaitu sebesar
82,3% kesimpulan penelitian ini adalah penerapan bahwa pengendalian internal telah efektif
dan memadai demikian pula sistem pemberian kredit yang diterapkan telah cukup efektif dan
memadai, sistem pengendalin internal telah cukup bisa menunjang dalam penerapan
efektifitas sistem pemberian kredit.
Keywords: Sistem Pengendalian internal, Mekanisme pemberian Kredit, UMKM.