Role Analysis of Cooperative Business at Serba Guna Indah Lestari Binjai

One of the developments economies is the development of cooperatives. Cooperatives contain the meaning of "cooperation". From an economic point of view, "cooperation" can be "profit oriented" and can also be "non-profit oriented". Profit-oriented cooperation is cooperation in capital. This partnership grow up as business entities whose main purpose is to foster capital to gain maximum profit as applicable to the company. While non-profit oriented is the cooperation that forms a business entity that is not solely emphasized to profit but more strived to serve of its members. Because the cooperative is a business entity consisting of people, a cooperative or legal entity, with the basis of its activities based on the principle of cooperatives as well as the people's economic movement, which is based on the principle of kinship. That obliges its members to work together. The internal controls applied to the Multifarious Business Koperasi of Binjai City and the crediting system has been effective. Internal controls applied have been effective and adequate. With the effectiveness of internal controls composed of elements. The crediting system implemented in the Multipurpose Business Koperasi Indah Lestari of Binjai city has been effective.