This research aimed to find out the implementation of small and medium scale enterprise (SME) credit supervision and the efforts taken by PT BPRS Amanah Sejahtera GKB, Gresik-East Java to reduce debt. The research utilized a descriptive qualitative research framework. The focus of this research was supervision of Small- and Medium-Scale Enterprise (SME) credit in 2012-2014 and the credit efforts that were taken by PT BPRS Amanah Sejahtera GKB, Gresik-East Java. The results showed that PT BPRS Amanah Sejahtera GKB, Gresik-East Java in 2012-2014 has a debt with an NPF ratio that has surpassed the threshold of reasonableness, above 5%, and the company was deemed to be in an unhealthy state. This can be seen in the NPF ratios of 2012,2013,and 2014, which were 7.7%,8.8%,and 11.5%. The debt was caused due to the fault of the Account Officer in analyzing the ceiling value, bad depositor mentality, a decrease in depositor businesses, and a disaster. Credit supervision lacked because supervision was not performed routinely, and credit monitoring only consisted of withdrawal after a preliminary report. This research,reschedulling, restructuring,and even asset repossession need to be conducted. Routine scheduled physical checks, xamination of period debtor financial records, and training of account officer abilities.