PERAN PENGENDALIAN INTERNAL DALAM MENUNJANG EFEKTIVITAS SISTEM PEMBERIAN KREDIT USAHA KECIL DAN MENENGAH PADA KOPERASI SIMPAN PINJAM JASA WARUNG BUNCIT

Scientific work aims to determine how the effectiveness of internal controls over credit delivery system of small and medium enterprises in the Credit Unions JASA. The method used in this research is descriptive analysis method of data collection through interviews and observation. From the results of the writing can be seen that in the handling of the credit delivery system of small and medium enterprises need a good internal control is to reduce the risk of lending to the Credit Unions JASA. Key Word: Internal Controlling, Effectiveness of Internal Control Systems of Credit and Lending to Small and Medium