Struktur Pengendalian Intern dan Efisiensi Penyaluran Kredit pada Lembaga Perkreditan Desa (LPD)
Abstract
The research has the aim of carrying out empirical evidence of the influence of the internal control structure on the efficiency of lending in South Badung LPD. The data used is primary data, namely questionnaire answers and secondary data, namely LPD Non-Performing Loan (NPL) data. The sample used is 23 LPD in South Badung. Samples were taken by non-probability sampling method, saturated sampling technique. The analytical technique applied is multiple linear regression. The findings show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive influence on the efficiency of credit distribution. This means that a well-implemented internal control structure can increase the efficiency of lending.
Keywords: SPI; Efficiency Of Lending; LPD
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References
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Sulfiani. (2020). Analysis of Internal Control in the Distribution of Agricultural Business Credit. Journal of Asian Multicultural Research for Economy and Management Study, 1(1), pp. 12–18. https://doi.org/10.47616/jamrems.v1i1.3
Thuan, P. Q., Thuy, H. X., Quyen, P. T. H., Truc, T. T. T., & Hien, N. T. D. (2020). Impact the Internal Control of the Credit Operations on the Credit Effectiveness of Commercial Banks: A Case of HCMC and Dong NAI Province. Academy of Strategic Management Journal, 19(6), pp. 1–12.
Umar, H., & Umar, D. M. (2018). The Effect of Internal Control on Performance of Commercial Banks in Nigeria. International Journal of Management Research & Review, 8(6), pp. 13–32. https://doi.org/10.5267/j.ac.2020.11.012
Wang, X., & Yuan, F. (2020). Research on the influence of internal control on enterprise credit risk. International Journal of Physics: Conference Series, 1616(1–6). https://doi.org/10.1088/1742-6596/1616/1/012061
Wibawa, I. M. A., Darmayanti, N. P. A., Suryantini, N. P. S., & Suarjaya, A. A. G. (2016). Pengelolaan Risiko Terhadap Kinerja LPD Se-Kabupatem Tabanan dalam Menunjang Kesejahteraan Masyarakat Tabanan. Jurnal Bisnis Dan Kewirausahaan, Fakultas Ekonomi Dan Bisnis Universitas Udayana, 12(1), hal. 22–31. https://doi.org/10.4135/9781849209403.n73
Wilatini, K. D. A., & Wirakusuma, I M. (2019). Pengaruh Pengendalian Internal Pada Efisiensi Kredit Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukawati Kabupaten Gianyar. E-Journal Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana, 28(2), hal. 874–902. https://doi.org/https://doi.org/10.24843/EJA.2019.v28.i02.p04
Ariawan, I. M., Cahyadi Putra, I. G., & Sunarwijaya, I. K. (2020). Efisiensi Penyaluran Kredit Pada Lembaga Perkreditan Desa di Tinjau dari Struktur Pengendalian Intern. JURNAL KHARISMA Universitas Warmadewa, 2(1), hal. 137–147.
Ashiagbor, A. A., Ayamga, A. T., & Adzagbre, C. K. (2020). Internal Control Systems and Performance of Life Insurers: Ghanaian Case. Research Journal of Finance and Accounting, 11(18), pp. 92–100. https://doi.org/10.7176/rjfa/11-18-11
COSO Internal Control - Integrated Framework: An Implementation Guide for the Healthcare Industry. (2013). COSO - Committee of Sponsoring Organizations of the Treadway Commission.
Danayanti, N. L. I., Mahaputra, N. K. A., & Sunarwijaya, I. K. (2020). Effect of Internal Control Structure Application Towards the Efficiency of Credit Distribution on Save Loans Cooperative (KSP) In Sukawati District. International Journal of Accounting & Finance in Asia Pasific, 3(2), hal. 1–12. https://doi.org/10.32535/ijafap.v3i2.830
Gunadi, I. G. N. B., Imbayani, I. G. A., & Cahyadi Putra, I. G. (2017). Efisiensi Penyaluran Kredit Padalembaga Perkreditan Desa: Kajian Berdasarkan Komponen Struktur Pengendalian Internal. E-Journal Fakultas Ekonomi Universitas Mahasaraswati Denpasar, 7(1), hal. 121.
Harmadji, D. E. (2016). Internal Control in Perspective of Personal Bankers. European Journal of Business and Management, 8(2), pp. 31–36. www.iiste.org
Iorsue, B., Nyor, T., & Yahaya, A. O. (2018). Control Environment and Internal Control System Effectiveness of Listed Deposit Money Banks in Nigeria. Research Journal of Finance and Accounting, 9(12), pp. 16–26. www.iiste.org
Lelly, C. (2017). The Influence of Internal Control Implementation and Managerial Performance on Financial Accountability Local Goverment in Indonesia. Journal of Economics and Financial, 7(1), pp. 293- 297.
Listika Dewi, I. G. A., & Widhiyani, N. L. S. (2018). Pengaruh Unsur-Unsur Struktur Pengendalian Intern pada Non Performing Loan di Lembaga Perkreditan Desa Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 25(9), hal. 406–433. https://doi.org/10.24843/EJA.2018.v25.i01.p16
Oppong, D., Adjirackor, T., Authority, N. R., Agarwal, S., & Gagakuma, W. (2016). Assessment of the Internal Control Policies of Ecobank Ghana Limited Assessment of the Internal Control Policies of Ecobank Ghana Limited. Research Journal of Finance Nd Accounting, 7(October), pp. 1–10. www.iiste.org
Parameswara, A. A. G. A., Darma, I. K., Wulandari, A., & Dewi, N. K. L. (2018). Analisis Efisiensi Penyaluran Kredit pada Lembaga Perkreditan Desa (LPD) di Kecamatan Denpasar Selatan. Warmadewa Economic Development Journal, 1(1), hal. 1–13.
Purwasih, D. (2019). Pengaruh Penerapan Struktur Pengendalian Intern Terhadap Efisiensi Penyaluran Kredit Pada Bank Perkreditan Rakyat (BPR) Di Kabupaten Badung. Jurnal Sains, Akuntansi, Dan Manajemen Universitas Mahasaraswati Denpasar, 1(1), hal. 62–100. https://doi.org/https://doi.org/10.1234/jasm.v1i1.24
Rahim, N. F. A., Ahmed, E. R., & Faeeq, M. K. (2018). Internal Control System and Perceived Operational Risk Management in Malaysian Conventional Banking Industry. International Journal Global Business and Management Research, 10(1), pp. 137–149. https://www.researchgate.net/publication/328686898
Sadiartha, A. A. N. G. (2020). Lembaga Perkreditan Desa as the economic and socio-cultural capital. International Journal of Research in Business and Social Science, 9(2), pp. 164–170. https://doi.org/10.20525/ijrbs.v9i2.612
Sari, I. A. D. R., & Trisnadewi, A. A. A. E. (2018). Pengaruh Pengendalian Intern Terhadap Efektivitas Penyaluran Kredit Pada Lembaga Perkreditan Desa (Lpd) Di Kecamatan Abiansemal Kabupaten Badung. KRISNA: Kumpulan Riset Akuntansi. Universitas Warmadewa, 9(2), hal. 40–49. https://doi.org/10.22225/kr.9.2.475.40-49
Sari, M. D. R. M., Purnamawati, I. G. A., & Aristya Prayudi, M. (2017). Pengaruh Penilaian Risiko, Informasi dan Komunikasi, Aktivitas Pengendalian, dan Pemantauan Terhadap Efektivitas Penyaluran Kredit Badan Usaha Milik Desa di Kabupaten Buleleng. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), hal. 1–12.
Suasih, N. N. R. (2016). Analysis on Non-Performing Loans in the Lembaga Perkreditan Desa as an Institution that Provides Credit to Villages Using the Perpetual System (Case Study on Gianyar Regency, Bali Province, Indonesia). Research Journal of Finance and Accounting, 7(4), pp. 18–27. www.iiste.org
Sulfiani. (2020). Analysis of Internal Control in the Distribution of Agricultural Business Credit. Journal of Asian Multicultural Research for Economy and Management Study, 1(1), pp. 12–18. https://doi.org/10.47616/jamrems.v1i1.3
Thuan, P. Q., Thuy, H. X., Quyen, P. T. H., Truc, T. T. T., & Hien, N. T. D. (2020). Impact the Internal Control of the Credit Operations on the Credit Effectiveness of Commercial Banks: A Case of HCMC and Dong NAI Province. Academy of Strategic Management Journal, 19(6), pp. 1–12.
Umar, H., & Umar, D. M. (2018). The Effect of Internal Control on Performance of Commercial Banks in Nigeria. International Journal of Management Research & Review, 8(6), pp. 13–32. https://doi.org/10.5267/j.ac.2020.11.012
Wang, X., & Yuan, F. (2020). Research on the influence of internal control on enterprise credit risk. International Journal of Physics: Conference Series, 1616(1–6). https://doi.org/10.1088/1742-6596/1616/1/012061
Wibawa, I. M. A., Darmayanti, N. P. A., Suryantini, N. P. S., & Suarjaya, A. A. G. (2016). Pengelolaan Risiko Terhadap Kinerja LPD Se-Kabupatem Tabanan dalam Menunjang Kesejahteraan Masyarakat Tabanan. Jurnal Bisnis Dan Kewirausahaan, Fakultas Ekonomi Dan Bisnis Universitas Udayana, 12(1), hal. 22–31. https://doi.org/10.4135/9781849209403.n73
Wilatini, K. D. A., & Wirakusuma, I M. (2019). Pengaruh Pengendalian Internal Pada Efisiensi Kredit Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukawati Kabupaten Gianyar. E-Journal Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana, 28(2), hal. 874–902. https://doi.org/https://doi.org/10.24843/EJA.2019.v28.i02.p04
Published
2022-08-26
How to Cite
ARIANI, Kadek Novi; WIDHIYANI, Ni Luh Sari.
Struktur Pengendalian Intern dan Efisiensi Penyaluran Kredit pada Lembaga Perkreditan Desa (LPD).
E-Jurnal Akuntansi, [S.l.], v. 32, n. 8, p. 2142-2155, aug. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85267>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i08.p14.
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