KSP Cipta Artha Bersama 346 is a savings and loan cooperative effort in which one is the field of credit. The objective of establishing a cooperative is to help and encourage economic growth and improve people's lives. In serving granting credit to customers needed a working system based on the Internal Control System. This is because the system is closely connected with the cooperative activities that extend credit to customers.
To evaluate the system, the authors obtained information by direct interviews with the parties concerned and the data of the concrete KSP Cipta Artha Bersama 346. From these results, in summary it can be concluded that in KSP Cipta Artha Bersama 346, there is the separation of functions, the supervisor on duty to check the effectiveness of existing, as well as cash and checks done every day office activities by the board. In addition there is the power - of such power, is also found weaknesses namely that a number assignments as wellas the making receipts are not made copies in the transaction.