ANALISIS SISTEM PENGENDALIAN INTERNAL DALAM PEMBERIAN KREDIT (Studi Kasus pada Koperasi Konsumen Serba Usaha Jujur Tulungagung)

The aim of this research is to describe the internal control system for providing credit at the Koperasi Konsumsi Serba Usaha Jujur Tulungagung . The method used in this research is qualitative research with a descriptive approach sourced from primary data. The research results show that the implementation of the internal control system in providing credit has not been implemented well and is also not in accordance with the COSO (Committee of Sponsoring Organization) theory where the five components have not been fulfilled properly.