{"data":{"id":7126,"url":"https:\/\/repo.xbbh.net\/items\/7126","status":"published","type":"thesis","title":"TINJAUAN SISTEM AKUNTANSI ATAS PROSEDUR \nPEMBERIAN PINJAMAN  \nDI KSP \u201cKOPDIT\u201d BORROMEUS BANDUNG","title_alt":null,"abstract":"Penulisan laporan tugas akhir ini dilatar belakangi oleh banyaknya masalah \nyang dihadapi pada prosedur pemberian pinjaman di koperasi. Kurangnya dokumen \nyang digunakan juga pengendalian intern yang kurang memadai dapat menimbulkan \nmasalah-masalah seperti kredit macet yang akan berpengaruh pada kurangnya dana \npinjaman yang tersedia. Maka dari itu, diperlukan sistem akuntansi juga \npengendalian intern yang memadai dalam prosedur pemberian pinjaman ini. \nTujuan tugas akhir ini dilakukan untuk mengetahui sejauh mana sistem \nakuntansi atas prosedur pemberian pinjaman yang diterapkan dan juga pengendalian \nintern yang dilakukan dalam prosedur pemberian pinjaman di KSP \u201cKopdit\u201d \nBorromeus. \nMetode penulisan yang digunakan adalah metode deskriptif, yaitu dengan \ncara studi lapangan yang terdiri dari observasi, wawancara dan studi kepustakaan \nuntuk menilai penerapan Peraturan Pemerintah No. 9 tahun 1995 dalam sistem \nakuntansi pemberian pinjaman yang berlaku di perusahaan. Data-data yang \ndikumpulkan dalam laporan tugas akhir ini yaitu dokumen-dokumen dalam prosedur \npemberian pinjaman, juga catatan-catatan yang digunakan dalam prosedur pemberian \npinjaman di KSP \u201cKopdit\u201d Borromeus. \nBerdasarkan dari hasil penelitian maka dapat disimpulkan bahwa dalam \nmemberikan pinjaman kepada anggota, KSP \u201cKopdit\u201d Borromeus mempunyai \nprosedur yang cukup mudah namun tetap dengan memperhatikan sistem akuntansi \nyang memadai seperti adanya dokumen, catatan dan fungsi-fungsi yang terkait \ndidalamnya. Selain itu, pengendalian intern yang diterapkan pun sudah cukup baik \ndengan adanya analisa kredit dengan cara wawancara menggunakan prinsip-prinsip \nkredit 5C. \nKata Kunci: Sistem Akuntansi, Pemberian Pinjaman.","abstract_alt":null,"creators":[{"role":"author","family_name":"Yuliana","given_name":"Rika","orcid":null,"national_id":"A0021511RB1008"},{"role":"advisor","family_name":"Nugraha","given_name":"Erik","orcid":null,"national_id":"407068801"}],"year":2018,"date_issued":"2018-06-11","publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Sistem Akuntansi","Pemberian Pinjaman."],"language":"id","subjects":[],"divisions":[{"code":"62401","name":"D3 Akuntansi","pddikti_code":"62401"}],"citation":"Yuliana, Rika (2018) TINJAUAN SISTEM AKUNTANSI ATAS PROSEDUR \nPEMBERIAN PINJAMAN  \nDI KSP \u201cKOPDIT\u201d BORROMEUS BANDUNG. UNIVERSITAS SANGGA BUANA YPKP.","documents":[{"name":"Cover.pdf","section":"cover","mime_type":"application\/pdf","size":173663,"sha256":"ea280cfb72b1fa513934f36f7198f0a70c2e04b91316c9beaf5a05e88cc96d4a","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/7126\/files\/1870\/Cover.pdf"},{"name":"LEMBAR_PENGESAHAAN.pdf","section":null,"mime_type":"application\/pdf","size":2763457,"sha256":"c7968edc3b677c0ace160245803ddb25aa150e5347a3d9e720921b8d7e5faa3d","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/7126\/files\/1871\/LEMBAR_PENGESAHAAN.pdf"},{"name":"LEMBAR_PERNYATAAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":2763457,"sha256":"5f6aa3af0233cdb7a5a39c035c14119b0957b7f18a4e1cf1b8e795f04ac67388","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/7126\/files\/1872\/LEMBAR_PERNYATAAN.pdf"},{"name":"ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":149805,"sha256":"fa36254d12ae988261b6b9a034e94e0c1293ae7928739b822eca435dcaa85522","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/7126\/files\/1873\/ABSTRAK.pdf"},{"name":"BAB_I.pdf","section":"chapter_1","mime_type":"application\/pdf","size":235272,"sha256":"ce4a0e186163f28595fba3a70f1b533297675b4c4820fde049cfc5e3baa51d45","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/7126\/files\/1874\/BAB_I.pdf"},{"name":"BAB_II.pdf","section":"chapter_body","mime_type":"application\/pdf","size":403720,"sha256":"5d4be84b4dc8750da730cafb2363baf6db2cbbd18e449021ac0119a2682dc0b2","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/7126\/files\/1875\/BAB_II.pdf"},{"name":"BAB_III.pdf","section":"chapter_body","mime_type":"application\/pdf","size":511771,"sha256":"0d069c1c0535c7f0cd2156aa880911a3cf46561532c5a51f8cacbded44ba55d9","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/7126\/files\/1876\/BAB_III.pdf"},{"name":"BAB_IV.pdf","section":"chapter_body","mime_type":"application\/pdf","size":170653,"sha256":"007e50079be461d1f7542e244e27fcf21794a53526221391bdfa1451a7f20eae","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/7126\/files\/1877\/BAB_IV.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":84336,"sha256":"6757fee3532285faab8e72fb3267be766143e6d106e96322095d37fc55eca597","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/7126\/files\/1878\/DAFTAR_PUSTAKA.pdf"}],"published_at":"2025-09-25T02:48:45+00:00","updated_at":"2026-10-31T06:30:45+00:00"}}