@thesis{thesis, author={Mahardian Edo}, title ={Audit Operasional Fungsi Kredit Pada Koperasi Simpan Pinjam (KSP) Dwi Arta Sentosa di Waru – Sidoarjo}, year={2019}, url={http://repositori.ukdc.ac.id/243/}, abstract={Credit distribution to the public is expected to move the business world and create jobs. However, it does not rule out the possibility of bad credit problems in the distribution and provision of credit to the public. Actions needed for credit so that credit does not occur or bad credit is needed. This study recommends reviewing operational audits and increasing the level of credit at KSP Dwi Arta Sentosa. The research approach taken is descriptive, while the type of data used is qualitative by observing and interviewing KSP Dwi Arta Sentosa employees. For data analysis conducted in this study is descriptive analysis. Based on the results of the audit of credit functions that have been carried out by researchers at KSP Dwi Arta Sentosa, it can be concluded that: In carrying out credit activities, the lending function has carried out lending in accordance with the procedure of lending made by KSP Dwi Arta Sentosa. Some considerations that have become weaknesses in the implementation of lending, namely: double positions in cooperatives, the amount of credit analysis in cooperatives, credit analysis} }