AUDIT MANAJEMEN PADA PENYALURAN PINJAMAN (Studi Kasus pada Koperasi Kredit Kosayu)

The aim of this study is to analyze whether lending credit is in accordance with Standard Operational Procedure established by Kosayu Credit Union. This study uses a case study approach with a descriptive method that uses management audit stages associated with the distribution of loans in Kosayu Credit Union. Data obtained by interview technique, checklist, and documentation. The result of the research shows that the Kosayu Credit Union has good control in the distribution of loans with the result of index checklist of 85,7% which means it is in accordance with the operational standards established by the cooperative but there is still some weakness. The weakness of loan distribution occurs in the organizational structure, credit policy, credit terms, Standard Operating Procedures, and documentation. The findings and recommendations are given to the cooperative in the form of a table of audit findings and recommendations that have been grouped in the risk level