The aim of this study is to determine the lending procedures that have been run by Swamitra KSU Bahtera Abadi. Research methodology is to collect data directly from KSU Swamitra Bahtera Abadi and through direct interviews with management of Swamitra KSU Bahtera Abadi. The results of this research is the discovery of some of the weaknesses and strengths in the internal control system of granting loans at Swamitra KSU Bahtera Abadi. The surplus can be seen from the credit process has been carried out in accordance with established procedures, there is separation of functions and each function assigned in accordance with the authority and responsibilities of each. As for the weaknesses can be seen from the documents used in the process of credit such as credit application letter, reports the survey results and letters of credit agreement was not made in, and weak internal control system that is the inaccuracy of the Credit Investigation in analyzing the prospective borrower that could result in the occurrence of bad debts. The findings obtained through research is suggested for the Credit Investigation for more thorough and careful in analyzing the prospective borrower, and preferably a letter of credit application, reports the survey results, and letter of credit agreements made in order to avoid loss of documents.