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This study aims to analyze the effect of internal control on the tendency of accounting fraud conducted on SME Kurnia. This research is a qualitative descriptive research that is paying attention to a fact and perform analysis on the results of observation. Methods of data collection are semi structured interviews, owners and employees as research subjects. The data collected are primary data of interview result and some accounting process notes as well as secondary data in the form of journals and supporting books. The result of the research shows that internal control influences the tendency of accounting fraud. The higher the internal control will be able to reduce the tendency of accounting fraud, and vice versa. Internal controls such as leadership, effectiveness and efficiency of operations, segregation of duties, recording periodically conducted, and supervision. Keywords: internal control, accounting fraud