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All Journal EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Bisnis REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer EKONOMIKA45 Dinamika Journal of International Conference Proceedings
Kadek Indah Kusuma Dewi
Universitas Mahasaraswati Denpasar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Dinamika

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PENGARUH PENGENDALIAN INTERNAL COSO TERHADAP KEBERLANGSUNGAN LEMBAGA PERKREDITAN DESA (LPD) Ni Kadek Irdian Apri Ani; Sagung Oka Pradnyawati; Ni Luh Putu Widhiastuti; Kadek Indah Kusuma Dewi; Ni Kadek Mita Lestari
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 2 No 2 (2022): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v2i2.219

Abstract

Internal control according to the Committee of Sponsoring Organizations of The Treadway Commission (COSO) in 1992 can be used to establish effective internal controls in an organization including for sustainability Village Credit Intitution (LPD). The object of this research is the city of Denpasar. The stages of the research begin with the identification of issues, collection of theories and hypotheses, observation of the population and samples, data collection, testing phase, analysis and reporting of results. Moderated Regression Analysis and qualitative descriptive analysis were used as analytical tools in this study. The results show that COSO-based internal control has a positive impact on the sustainability of the LPD.
Co-Authors I Kadek Bagiana Ida Ayu Rayhita Santhi Luh Pande Eka Setiawati Luh Putri Mas Mirayani Ni Kadek Irdian Apri Ani Ni Kadek Mita Lestari Ni Kadek Nanda Claudia Winyanti Ni Luh Nyoman Sherina Devi Ni Luh Putu Widhiastuti Ni Made Indah Mentari NI PUTU AYU MIRAH MARIATI Ni Putu Wulan Regina Utami Sagung Oka Pradnyawati Yura Karlinda Wiasa Putri