PENGARUH PENGENDALIAN INTERNAL COSO TERHADAP KEBERLANGSUNGAN LEMBAGA PERKREDITAN DESA (LPD)
Keywords:
Internal Control, COSO, Sustainability LPD
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.
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COSO. Enterprise risk management – integrated framework. Executive Summary, Committee of Sponsoring Organizations of Treadway Commission, 2004. available at:www.coso.org/Publications/ERM/COSO_ERM_ExecutiveSummary.pdf
COSO. Internal Control Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission, (May), 10 2013. https://doi.org/978-193735-239-4
Diantari, N. M. A., & Wirawati, N. G. P. Pemanfaatan Awig-Awig dan Perarem dalam Pengelolaan Keuangan Desa Adat. E-Jurnal Akuntansi, 2019: 29(3), 1106-1116.
Ghozali, Iman. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbitan Universitas Diponegoro: 2016.
Hengky, S. H. Fundamentals of Human Resource Management, Journal of
Human Resources Management and Labor Studies. 2013. doi: 0470169680.
Peraturan Daerah Propinsi Bali Nomor 3 Tahun 2001 tentang Desa Pakraman
Peraturan Daerah Propinsi Bali Nomor 3 Tahun 2007 Tentang Perubahan Atas Peraturan Daerah Propinsi Bali Nomor 8 Tahun 2002 Tentang Lembaga Perkreditan Desa
Peraturan Daerah Provinsi Bali Nomor 4 Tahun 2012 Tentang Perubahan Kedua Atas Peraturan Daerah Provinsi Bali Nomor 8 Tahun 2002 Tentang Lembaga Perkreditan Desa
Sadiartha, A. A. N. G. Lembaga perkreditan desa sebagai penopang keajegan budaya ekonomi masyarakat Bali. Jurnal Kajian Bali (Journal of Bali Studies), 2017: 7(2), 1-18.
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Suhardana, Komang. Karmaphala (Menciptakan Karma Baik Menurut Kitab Suci Hindu). Surabaya: Paramita: 2010.
Supriadi. Analisis Keberlanjutan Usaha UMKM di Propinsi Banten.Universitas: 2018.
Srivastava, M., Franklin, A. & Martinette, L. Building a Sustainable
Competitive Advantage, Journal of Technology Management and Innovation. 2013.
doi: 10.4067/s0718-27242013000200004
Wikana, Ngurah Heka. Merekonstruksi Hindu (Merangkai Kembali Filsafat Veda yang Terdistrorsi). Yogyakarta: Narayana Smrti Press. 2011.
Published
2022-11-22
How to Cite
Ni Kadek Irdian Apri Ani, Sagung Oka Pradnyawati, Ni Luh Putu Widhiastuti, Kadek Indah Kusuma Dewi, & Ni Kadek Mita Lestari. (2022). PENGARUH PENGENDALIAN INTERNAL COSO TERHADAP KEBERLANGSUNGAN LEMBAGA PERKREDITAN DESA (LPD). Dinamika: Jurnal Manajemen Sosial Ekonomi, 2(2), 68-75. https://doi.org/10.51903/dinamika.v2i2.219
Section
Articles
