Abstract
An organization or company usually has guidelines or guidelines for carrying out internal control or internal controlling in accordance with the character and culture of the organization or company. In conventional and Islamic banking, internal control is needed to regulate all operational activities therein. PT. Bank Muamalat Indonesia KCU Kediri also implements internal controls, of course in accordance with sharia principles in all activities including the financing of iB Muamalat Working Capital. In the iB Muamalat Working Capital financing, this internal control is used to minimize the occurrence of problematic financing or bad credit. Non-performing financing or credit is a big problem for the banking sector, therefore it is necessary to have internal controls and techniques in resolving problem financing.
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