ANALISIS SISTEM PENGENDALIAN INTERN PEMBERIAN KREDIT PADA KOPERASI KOSAYU MALANG

This study aims to analyze the credit granting system as an internal control tool at Koperasi Simpan Pinjam Kosayu Malang. The research adopts a descriptive-qualitative approach, with informants comprising personnel from the HRD department, Credit Legal Administrator, and Collection Administrator. Data were collected through interviews and documentation, and the data analysis technique employed was descriptive data analysis. The findings indicate that the internal control system for credit granting at Koperasi Simpan Pinjam Kosayu Malang has been implemented quite effectively through the five COSO components. In this regard, there is a strong control environment supported by high commitment from management and adherence to principles of fairness in credit provision. Risk assessment is conducted effectively via the 5C analysis (Character, Capacity, Capital, Collateral, Condition), although new staff still require further training. Control activities encompass comprehensive procedures ranging from document verification to staged collection efforts. Furthermore, information and communication flow smoothly among relevant parties, while routine monitoring of the credit granting procedures is performed to maintain the relevance of the internal control system. Overall, this internal control framework effectively minimizes the risk of non-performing loans and supports healthy credit operations at Koperasi Simpan Pinjam Kosayu Malang.