Analisis Sistem Akuntansi Kredit pada Anggota Koperasi Simpan Pinjam di CU Sumber Kasih TP Pahauman Kabupaten Landak

Abstract

Purpose – this study is to find out about the credit accounting system at the Sumber Kasih TP Pahauman Savings and Loans Cooperative.

Method – Using a qualitative descriptive approach. A case study on the Sumber Kasih TP Pahauman Savings and Loans Cooperative uses data for 2022.

Result – Shows that the Sumber Kasih CU savings and loan cooperative in the credit system used there are several mechanisms for granting credit including credit application forms, receipts, proof of cash receipts, proof of cash disbursements and proof of credit loans.

Implication – Explains the process of becoming a member of the Sumber Kasih TP Pahauman saving and loan cooperative.