ANALISIS DAMPAK PENERAPAN KODE ETIK DAN PENGENDALIAN INTERNAL TERHADAP PEMBERIAN KREDIT MIKRO USAHA KECIL MENENGAH DI LEMBAGA PERKREDITAN DESA (LPD) DESA TAMBLANG KABUPATEN BULELENG

Abstrak

Penelitian ini bertujuan untuk mendeskripsikan, 1) dampak penerapan kode etik terhadap pemberian kredit mikro usaha kecil menengah di Lembaga Perkreditan Desa (LPD) Desa Tamblang kabupaten Buleleng, 2) dampak implementasi pengendalian internal pemberian kredit mikro usaha kecil menengah di Lembaga Perkreditan Desa (LPD) Desa Tamblang kabupaten Buleleng, 3) dampak penerapan kode etik dan implementasi pengendalian internal pemberian kredit mikro usaha kecil menengah di Lembaga Perkreditan Desa (LPD) Desa Tamblang kabupaten Buleleng. Penelitian ini menggunakan metode kualitatif. Lokasi penelitian dilaksanakan di LPD Desa pakraman Tamblang, Kabupaten Buleleng. Sumber data yang diambil dalam penelitian ini menggunakan cara purposive sampling. Teknik pengumpulan data menggunakan teknik wawancara mendalam, observasi, dan dokumentasi. Analisis data dilakukan melalui 3 tahap, yaitu 1) reduksi data, 2) penyajian data, 3) verifikasi. Hasil penelitian menunjukan bahwa, 1) penerapan kode etik berdampak signifikan terhadap pemberian kredit usaha mikro kecil menengah dengan penerapan sistem kekeluargaan dan profesionalisme kerja karyawan. 2) Sistem pengendalian internal yang diterapkan di LPD Desa pakraman Tamblang sudah sangat efektif dalam menurunkan jumlah kredit macet, pihak LPD Desa pakraman Tamblang menjalankan kewajiban berdasarkan awig-awig dan prinsip kehati-hatian. 3) Penerapan kode etik dan sistem pengendalian internal di LPD Desa pakraman Tamblang berdampak signifikan terhadap penurunan jumlah kredit macet dalam pemberian kredit usaha mikro kecil menengah.
Kata Kunci : Kode Etik, Sistem Pengendalian Internal, Kredit Macet, Usaha Mikro Kecil Menengah

This research was conducted to find out (1) the impact of ethical codes implementation toward application of microcredit for small and medium enterprises in the Village Credit Institutions Desa Pakraman Tamblang, Buleleng Regency; (2) the impact of internal control implementation toward application of microcredit for small and medium enterprises in the Village Credit Institutions in Desa Pakraman Tamblang, Buleleng Regency; and (3) the impact of ethical codes and internal control implementation toward application of microcredit for small and medium enterprises in the Village Credit Institutions in Desa Pakraman Tamblang, Buleleng Regency. The research method applied in this study was qualitative research method. This research located in the Village Credit Institutions in Desa Pakraman Tamblang, Buleleng Regency. Data were collected by interviews, observation, and document. The data were analyzed by using interactive analysis with three stages: (1) data reduction, (2) data display, and (3) data verification. The results of this research showed that (1) the implementation of ethical codes has a significant impact toward application of microcredit for small and medium enterprises through brotherhood/ family system and employee professionalism; (2) internal control system that implemented in the LPD Desa Pakraman Tamblang run effectively on decreasing the non-performing loan level, LPD Desa Pakraman Tamblang operate the institutions based on awig-awig and prudential principles; and (3) the implementation of ethical codes and internal control system in LPD Desa Pakraman Tamblang has a significant impact on decreasing the non-performing loan level and application of microcredit for small and medium enterprises.
keyword : Ethical Codes, Internal Control System, Non-performing Loan, Micro, Small and Medium Enterprises