Analisis Sistem Pengendalian Internal Pemberian Kredit Pada Badan Usaha Milik Desa (BUMDES) Makmur Jaya Desa Rimpian Kecamatan Lubuk Batu Jaya Kabupaten Indragiri Hulu

This research was conducted in BUMDes Makmur Jaya, Rimpian Village, Lubuk Batu Jaya District, Indragiri Hulu Regency. BUMDes Makmur Jaya is a business entity managed by the village which was formed and owned by the village government, one of which provides services in the field of savings and loans to help meet the needs of the Rimpian Village community. The purpose of this study is to determine the internal control system for providing credit at BUMDes Makmur Jaya, Rimpian Village, Lubuk Batu Jaya District, Indragiri Hulu Regency. The types of data used in this study are primary and secondary data. The data analysis technique used in this research is descriptive analysis method, and the data collection techniques that the writer uses are interviews and documentation. The results of the study indicate that the internal control system at BUMDes Makmur Jaya has not been effective. It can be seen from the absence of healthy practices, segregation of duties and responsibilities, as well as adequate recording and documentation procedures