Dinamika
Vol 2 No 2 (2022): DINAMIKA : Jurnal Manajemen Sosial Ekonomi

PENGARUH PENGENDALIAN INTERNAL COSO TERHADAP KEBERLANGSUNGAN LEMBAGA PERKREDITAN DESA (LPD)

Ni Kadek Irdian Apri Ani (Universitas Mahasaraswati Denpasar)
Sagung Oka Pradnyawati (Universitas Mahasaraswati Denpasar)
Ni Luh Putu Widhiastuti (Universitas Mahasaraswati Denpasar)
Kadek Indah Kusuma Dewi (Universitas Mahasaraswati Denpasar)
Ni Kadek Mita Lestari (Universitas Mahasaraswati Denpasar)

Article Info

Publish Date
22 Nov 2022

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.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Dinamika
Website

Abbrev

dinamika

Publisher

Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang ilmu-ilmu ekonomi manajemen dan bisnis yang meliputi bidang manajemen operasional, manajemen sumber daya manusia, manajemen keuangan, manajemen pemasaran, sosial, Ekonomi yang dikelola dan diterbitkan oleh LPPM ...