TRAINING OF CREDIT PURCHASE INTERNAL CONTROL SYSTEM RELATED TO THE EFFECTIVENESS OF CREDIT PURCHASES IN KURNIA ABADI VILLAGE BUSINESS ENTITIES (BUMDES) IN TONJONG VILLAGE

Abstract

An internal control system is needed by an organization in order to achieve organizational goals. The better the internal control system, the better the organization is running. Lending requires a good internal control system to avoid things that are not desirable. The objectives of this study is to analyze the internal control system for granting credit in relation to the 5c principle, the provision of credit to BUMDes Kurnia Abadi in Tonjong Village has been going well. The type of research used in descriptive research using primary data. The sampling method used in this research is the saturated sampling method. There were 10 people taken as the sample, which were all members whose names were written in the organizational structure of the BUMDes Kurnia Abadi management. The method of analysis of this research uses interview techniques, questionnaires and observations. The analytical tool used in this research is descriptive statistical analysis with the help of SPSS version 25 and a Likert scale. Several tests were carried out, namely descriptive statistical analysis, and data quality testing (validity and reliability tests). The results showed that the internal control system for granting credit was related to the 5c principle of providing credit to BUMDes Kurnia Abadi in Tonjong Village. However, in its operation, problems were still found, namely the existence of multiple positions carried out by members of the management.