Evaluasi Sistem Dan Prosedur Penyaluran Kredit Konsumtif Dalam Upaya Mendukung Pengendalian Intern Pada Koperasi (Studi Kasus Pada Koperasi Karyawan Primkoppos Kota Malang)

Purpose of this research is to investigate systems and procedures to members of the cooperative lending employees PRIMKOPPOS Kota Malang, and to know the systems and procedures of consumer loans to members cooperatives conducted by cooperative employees PRIMKOPPOS Kota Malang supports aspects of internal control. Methods used in this study is a descriptive case study approach with the aim to explore the issues so as to produce a well organized overview of the problems and complete. The results of this study are several aspects of the internal control not support such internal control : no organizational structure diagram that describes the separation of functional responsibilities explicitly, there is no detailed crosscheck conducted by the chairman and treasurer of the cooperative employees in the endorsement decision PRIMKOPPOS in enacting consumer credit application decision, and in practice a healithy form used yet numbered print, and there is accumulation function