Evaluation of The Accounting Information Systems For Granting Credit Case Study on Republic of Indonesia Civil Servant Cooperatives (KPRI) Handayani Jember

Abstract

This study aims to identify, understand, and analyze related to the correct application of credit information systems according to theory. The object and research location used was the Republic of Indonesia Civil Servant Cooperatives Cooperative (KPRI) Handayani Jember. This study uses a qualitative descriptive research method which is carried out by describing and comparing the credit granting system according to theory with the credit granting system according to KPRI Handayani. Meanwhile, the research approach uses a case study approach and data collection techniques using observation, interviews, and documentation. This research was conducted to identify problems that exist in economic organizations or entities in carrying out lending activities. The results of this study indicate that the application of the accounting information system for granting credit implemented by KPRI Handayani starting from the related functions, the documents used, the accounting records used, the network that forms the credit granting system, and the internal control system for lending are not accordance with the theory. The research findings at KPRI Handayani found that there were 2 (two) factors causing bad credit, namely the lack of credit analysis (internal factor) and members' financial management (external factor). Therefore, according to theory, the accounting information system for granting credit should be implemented as well as possible so that the accounting information system for granting credit at KPRI Handayani can run well and minimize bad credit.