Analisis Pengendalian Intern Atas Pemberian Kredit Pada Unit Usaha (U2SP) Sinar Harapan Badan Usaha Milik Desa (BUMDES) Dara Sembilan Desa Senggoro Kecamatan Bengkalis Kabupaten Bengkalis

This research was conducted at U2SP Sinar Harapan Desa Senggoro Kecamatan Bengkalis Kabupaten Bengkalis. This research aims to determine the internal control over the provision of credit at U2SP Sinar Harapan Desa Senggoro Kecamatan Bengkalis. Types and sources of data in this study are primary and secondary data. Meanwhile, the data collection techniques used were interviews, observation and documentation. This research uses descriptive analysis method, the researcher compares the data and information obtained. Then compare and analyze its suitability with existing theories. The discussion in this study is how U2SP Sinar Harapan implements the procedure for providing credit to prospective customers and how U2SP Sinar Harapan analyzes internal control over credit granting. From the research carried out, the results obtained indicate that overall internal control over credit disbursement at U2SP Sinar Harapan has not been effective, seen from the absence of supervision and monitoring when credit is disbursed, unhealthy practices, uncompetent employees, unadequate recording and document procedures