đ
22 November 2022
DOI: 10.51903/dinamika.v2i2.219
PENGARUH PENGENDALIAN INTERNAL COSO TERHADAP KEBERLANGSUNGAN LEMBAGA PERKREDITAN DESA (LPD)
Jurnal Manajemen Sosial Ekonomi
Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern
đ 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.
đ Keywords
#Internal Control
#COSO
#Sustainability LPD
âšī¸ Informasi Publikasi
Tanggal Publikasi
22 November 2022
Volume / Nomor / Tahun
Volume 2, Nomor 2, Tahun 2022
đ HOW TO CITE
Ni Kadek Irdian Apri Ani; Sagung Oka Pradnyawati; Ni Luh Putu Widhiastuti; Kadek Indah Kusuma Dewi; Ni Kadek Mita Lestari, "PENGARUH PENGENDALIAN INTERNAL COSO TERHADAP KEBERLANGSUNGAN LEMBAGA PERKREDITAN DESA (LPD)," Jurnal Manajemen Sosial Ekonomi, vol. 2, no. 2, Nov. 2022.
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