Analisis Sistem Pengendalian Intern Pemberian Kredit Pada UEK-SP Tunas Mandiri Kelurahan Rintis Kecamatan Lima Puluh Kota Pekanbaru

Internal control is a process to achieve certain goals, or is a series of actions that are an inseparable part. With the existence of optimal internal control, business goals can be obtained to the maximum. But with this system often overlooked and misinterpreted. The purpose is to determine the effectiveness of this study regarding the internal control system of credit granting at UEK-SP Tunas Mandiri Kelurahan Rintis Kecivitas Lima Puluh This study uses primary and secondary data. The data was collected through direct interviews with the manager of the independent UEK-SP Tunas. Documentation is to collect data contained in the independent UEK-SP Tunas regarding lending. And in analyzing the data, the author uses descriptive analysis. From the research conducted, it can be seen that there are still many customers / beneficiaries of UEK-SP Tunas Mandiri who are not on time in repaying their principal or interest loans. Other factors found are: functional responsibility has not been implemented, the authorization system and the disability procedure have not been carried out according to the procedure. Internal control of credit granting at the Tunas Mandiri UEK-SP can be concluded that it has not been implemented effectivel