Analisis Sistem Pengendalian Internal Sebagai Upaya Pencegahan Kredit Macet pada KKPRI Dinamis Purabaya

Authors

  • Annisa Nuryani Universitas Muhammadiyah Sukabumi
  • Gatot Wahyu Nugroho Universitas Muhammadiyah Sukabumi
  • Iqbal Noor Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.30651/jms.v10i3.27046

Abstract

Kredit macet merupakan salah satu permasalahan utama dalam koperasi simpan pinjam yang dapat mengganggu stabilitas keuangan. Permasalahan ini juga terjadi pada KKPRI Dinamis Purabaya yang mengalami fluktuasi piutang tidak lancar selama periode 2021–2024. Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal yang diterapkan koperasi dalam mencegah kredit macet. Penelitian menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa KKPRI Dinamis Purabaya telah menerapkan lima komponen pengendalian internal menurut COSO, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. Strategi yang digunakan meliputi pendekatan preventif dengan analisis 5C, pendekatan reaktif berupa penjadwalan ulang cicilan, dan pendekatan persuasif melalui komunikasi langsung kepada anggota. Kredit macet disebabkan oleh rendahnya pendapatan anggota, penggunaan pinjaman untuk kebutuhan konsumtif, dan keterlambatan dana pensiun. Kendala utama adalah rendahnya disiplin pembayaran dan keterbatasan dalam menilai risiko anggota baru. Kesimpulannya, sistem pengendalian internal koperasi sudah berjalan cukup baik, namun masih perlu ditingkatkan dalam aspek pemantauan dan edukasi anggota.

Downloads

Published

2025-06-27

How to Cite

Annisa Nuryani, Gatot Wahyu Nugroho, & Iqbal Noor. (2025). Analisis Sistem Pengendalian Internal Sebagai Upaya Pencegahan Kredit Macet pada KKPRI Dinamis Purabaya. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(3). https://doi.org/10.30651/jms.v10i3.27046

Issue

Vol. 10 No. 3 (2025)

Section

Artikel

License

The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah and Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya as publisher of the journal.

Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc., will be allowed only with a written permission from Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah and Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya.

Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Tadarus are sole and exclusive responsibility of their respective authors and advertisers.

Rights of Authors
The Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah And Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya recognize the retention of the following:

  • Patent and trademark rights and rights to any process or procedure described in the article.
  • The right to photocopy or make single electronic copies of the article for their own personal use, including for their own classroom use, or for the personal use of colleagues, provided the copies are not offered for sale and are not distributed in a systematic way outside of their employing institution (e.g. via an e-mail list or public file server). Posting of an article on a secure network (not accessible to the public) within the author institution is permitted.
  • The right, subsequent to publication, to use the article or any part thereof free of charge in a printed compilation of works of their own, such as collected writings or lecture notes.