Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)

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Internal Control System in Lembaga Perkreditan Desa (LPD)

Authors
Ni Kadek Dwipayanti, Ni Komang Merry Rastyaningsih, Kadek Sri Sinta Dewi, Ida Bagus Angga Paramartha, Ida Ayu Devi Ananda Gayatri, Putri Nadia Rachmah, Putu Yoga Askara
Corresponding Author
Ni Kadek Dwipayanti
Available Online 14 December 2020.
DOI
10.2991/aebmr.k.201212.082How to use a DOI?
Keywords
Credit, Internal controlling system, LPD
Abstract

The aim of this research was to know the implementation of the internal-controlling system on giving the credit in Village Micro-finance Institution (Lembaga Perkreditan Desa—LPD) Desa Adat Anturan. Qualitative and descriptive approaches were used in this research. The primary and secondary data were used as the resources for the research. The methods of the data collection were observation, interview, and documentation. The subject of this research was the leader of LPD Desa Adat Anturan, the leader of the credit department, Kelian adat and clients. The internal controlling system was the object of this research. The data analysis of this research was interactive analysis (interactive model of analysis). The result of this research showed the procedure of giving credit appropriates with the regulation, nevertheless the controlling system using awig-awig could not be implemented yet, due to no special awig-awig regulated the procedure of giving loans to the problem of credit in the LPD.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2020
ISBN
978-94-6239-297-7
ISSN
2352-5428
DOI
10.2991/aebmr.k.201212.082How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Ni Kadek Dwipayanti
AU  - Ni Komang Merry Rastyaningsih
AU  - Kadek Sri Sinta Dewi
AU  - Ida Bagus Angga Paramartha
AU  - Ida Ayu Devi Ananda Gayatri
AU  - Putri Nadia Rachmah
AU  - Putu Yoga Askara
PY  - 2020
DA  - 2020/12/14
TI  - Internal Control System in Lembaga Perkreditan Desa (LPD)
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 588
EP  - 594
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.082
DO  - 10.2991/aebmr.k.201212.082
ID  - Dwipayanti2020
ER  -