ANALISIS SISTEM PENGENDALIAN INTERNAL (SPI) BERBASIS TEKNOLOGI YANG TERINTEGRASI UNTUK MEMINIMALISIR RESIKO PIUTANG TAK TERTAGIH DI PROGRAM KREDIT USAHA RAKYAT (KUR) PADA BANK X

This study aims to conduct an in-depth analysis of the integration of technology-based internal control systems in minimizing the risk of uncollectible accounts receivable in microcredit programs. The study employs a qualitative case study approach at Bank X, one of the state-owned banks with the largest microcredit disbursement in Indonesia. Data collection techniques include in-depth interviews, participatory observation, documentation, and literature review, which are analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results indicate that the utilization of technology in Bank X’s monitoring and evaluation system significantly enhances the effectiveness of managing the risk of uncollectible accounts receivable. Technology enables real-time monitoring processes, accelerates the submission and verification of claims, and improves the accuracy of data used in decision-making. Challenges in technology implementation include inter-agency system integration and limited digital literacy among customers. In addition to providing practical implications, this study also contributes academically by enriching the literature on internal control systems and risk mitigation in microfinance, particularly in the context of developing countries. Strengthening internal control systems through digitalization not only maintains the quality of credit disbursement but also demonstrates institutional readiness in facing the inherent risks of nationally scaled productive financing programs. Future research may be conducted in multiple research locations to identify differences between entities that have and have not implemented technology.