ABSTRACT Koperasi Serba Usaha KSU “Rukun Sayur” is one of the financial institutions established for increasing small business activity. One of its businesses is giving credit. Considering the process of giving credit contains deviation, so it needs good management system. The purpose of this research is to know the way of application system of giving credit until finishing the credit in KSU “Rukun sayur” tawang mangu, and knowing the problem in the system and the procedure of giving credit until finishing credit in KSU ‘Rukun Sayur’ Tawangmangu. From the result of the research, it can be known the excess and the weakness in the system of giving credit until finishing credit in KSU “Rukun Sayur” Tawangmangu. The excess is the substance in the system of giving credit until finishing credit has adequate and operated based on the directive. The weakness is the document has not given series number. It can be used to make deviation the company’s treasure and it will harm the company. Based on those findings above, so it can be proposed the suggestions to reach the system of giving credit until finishing credit based on the good practice. The document must be given series number to avoid fictive document and prevent misused of company’s treasure.