PERAN PENGAWAS DALAM MENERAPKAN PENGENDALIAN INTERN PEMBERIAN KREDIT PADA GABUNGAN KOPERASI PEGAWAI REPUBLIK INDONESIA JAWA TIMUR

Introduction: Implementation of internal control is one of the
organization's efforts must be made to improve the effectiveness of its
operations. How to implement internal control is to implement an
integrated framework published by COSO in 1992. Internal control not
only on the organization, credit unions must implement internal control.
This is because credit unions have an activity in the form of lending on
credit to members. Lending on credit can lead to an unsuccessful
uncollectible receivables that have threats that can cause harm. Threats
include non-performing loans, human error and fraud. Internal controls
will be run in accordance with the plan, if the controller cooperatives
perform functions as an internal auditor to evaluate and provide
recommendations on the implementation of internal control
improvements that have been running on credit unions. Thus, the
purpose of this study was to determine the role of the controller as a
function of the internal auditor in the application of internal control of
credit on GKPRI JATIM.
Methods: The method used is the method of participation observation
to determine the application of internal control GKPRI JATIM.
Furthermore, assessment of internal control so as to know GKPRI JATIM
controller role as internal auditor function components based control
framework published by COSO in 1992.
Results: As a result, controllers should consider several things that made
cooperative organizational structure, procedures and policies are
implemented cooperative lending, risk mapping and assessment of all
credit control activities undertaken management to be able to detect
problems that emerge early on.
Conclusion and suggestion: Thus, internal control can be run effectively.