Analisis Sistem Pengendalian Internal Terhadap Pemberian Dan Pelunasan Piutang Pada Unit Pengelola Kegiatan Dana Amanah Pemberdayaan Masyarakat (UPK-DAPM) Mitra Mandiri Kecamatan Sungai Apit

The purpose of this study is to determine the internal control of the granting and settlement of receivables at UPK DAPM Mitra Mandiri, Sungai Apit District. The types and sources of data in this study are primary data and secondary data. This study uses data collection techniques by means of interviews, observation and documentation. The research method used in this study is a descriptive analysis method in which the researcher compares the data with the information the authors obtain. As well as comparing and analyzing suitability with existing theories. The discussion in this study is how UPK Mitra Mandiri carries out procedures for granting and paying off receivables to prospective customers and how UPK Mitra Mandiri analyzes internal control over the granting and settlement of receivables. Based on the research conducted, the results obtained indicate that the overall internal control over the granting and settlement of receivables at UPK Mitra Mandiri has not been effective as seen from the lack of supervision and monitoring when credit is disbursed, healthy practices, competent employees, recording procedures and adequate documents and segregation of duties and responsibilities