Analysis of the Effectiveness of the Accounting Information System for Providing Credit at PT. Bank Rakyat Indonesia in Makassar
Keywords:
Accounting Information System, Credit GrantingAbstract
The study aims to analyze the credit granting accounting information system at PT BRI's Tamalanrea branch in Kapasa, Makassar city, and to assess the effectiveness of the micro-credit accounting information system at the same branch. The research variables are the credit granting accounting information systems. The population includes data, documents related to credit granting, and company employees at PT BRI's Tamalanrea branch in Kapasa, Makassar city. The sample consists of procedure system documents, the number of micro-credit debtors, and 10 employees directly involved in micro-credit granting, selected using documentation, observation, and questionnaire techniques. Data analysis is conducted using qualitative descriptive methods based on Sugiyono's concept, and effectiveness measurement is based on Bodnar & Hopwood's theory. The research findings indicate that the use of the credit granting accounting information system at PT BRI's Tamalanrea branch in Kapasa is very good and effective, as shown by the indicators of security, timeliness, accuracy, report variety, and relevance.
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