Analysis of the Accounting Information System for Credit Granting at Berkat Savings and Loan Cooperative, Barru Branch
DOI:
10.47353/ecbis.v4i6.524Published:
2026-10-01Downloads
Abstract
This study aims to analyze the Accounting Information System (AIS) for credit granting at the Berkat Savings and Loan Cooperative, Barru Branch, based on the Accounting Information System components proposed by Romney and Steinbart. The study employed a qualitative method with a descriptive approach. Data were collected through interviews and documentation. The research informants consisted of the Branch Manager and the bookkeeping staff, while secondary data were obtained from members' credit documents for the 2022–2024 period. The findings indicate that the Accounting Information System for credit granting at the Berkat Savings and Loan Cooperative, Barru Branch, has been implemented using the Madani Microbanking System (MMS) application and encompasses the six Accounting Information System components proposed by Romney and Steinbart. The system has contributed to improving the efficiency of administrative processes, the accuracy of recordkeeping, and the quality of information used in credit decision-making. However, the study also identified the existence of non-performing loans, indicating the need to strengthen credit analysis and internal controls. Overall, the Accounting Information System for credit granting at the Berkat Savings and Loan Cooperative, Barru Branch, has been implemented effectively and is consistent with the Accounting Information System theory developed by Romney and Steinbart
Keywords:
Accounting Information System Credit Granting Savings and Loan CooperativeReferences
Abadi, T. M. (2021). Pengantar Ekonomi Koperasi. CV. Eureka Media Aksara. Abdullah, T., & Tantri, F. (2017). Bank dan Lembaga Keuangan (Edisis ke-). PT
RajaGrafindo Persada.
Arman, M., Informatika, T., Lamappapoleonro, U., Informasi, S., & Pinjam, S. (2021). Pinjam Marga Mulya Unit Soppeng. 4, 66–73.
Budiningrum, E. W., & Subiyantoro, A. (2023). Sistem Informasi Akuntansi Koperasi Untuk Meningkatkan Daya Saing Pengelolaan Koperasi. Jurnal Economina, 2(3), 738–752. https://doi.org/10.55681/economina.v2i3.389
Gunarianto. (2016). Dasar-dasar sistem informasi akuntansi (Cetakan 1). Selaras Media.
Indriani, Y., & Subagyo, A. (2024). Manajemen Aset dan Utang (Asset and Liability Management-ALMA) Koperasi Simpan Pinjam. IKOPIN Press.
Kusumaatmadja, M. (2003). Pengantar Hukum Internasional. Alumni. Mulyadi. (2016). Sistem Akuntansi (Edisi 1). Salemba Empa.
Naimah, A. L., Dewianawati, D., & Rahayu, S. (2022). Analisis Sistem Informasi Akuntansi Pemberian Kredit Pada Koperasi Simpan Pinjam (KSP) Putra Surya Mandiri Mojosari Mojokerto. PRAGMATIS:Jurnal Manajemen Dan Bisnis, 4(2), 84–95.
Negara, T. L. (2023). BERITA NEGARA. 464, 1–54.
Rahmatullah, M. F., Dunakhir, S., & Rijal, A. (2024). Analisis Efektivitas Sistem Informasi Akuntansi Pemberian Kredit Pada PT. Bank Rakyat Indonesia di Kota Makassar. Pinisi Journal of Art, Humanity & Social Studies, 4(3), 235–252.
Romney, M. B., & Steinbart, P. J. (2018). Accounting Information Systems. Pearson. Romney, M. B., & Steinbart, P. J. (2022). Sistem Informasi Akuntansi (Edisi 13).
Salemba Empa.
Siregar, L. D., Nazaruddin, A., & Putri, Y. H. (2021). Manajemen Koperasi. Unsri Press.
Suci Putri Anggraini. (2023). Analisis Sistem Informasi Akuntansi Pemberian Kredit Pada Koperasi Syari’ah Arridha Kecamatan Kuantan Hilir Kabupaten Kuantan Singingi. Jurnal Hukum, Administrasi Negara, Perbankan Syariah, Akuntansi, 4, 1232–1245.
Sugiyono. (2018). Metode Penilitian Kuantitaf, Kualitatif dan R and D. Alfaberta.
Tanjung, A. (2017). Koperasi dan UMKM sebagai Fondasi Perekonomian Indonesia (O. M. Dwiasri & A. Maulana (eds.)). Penerbit Erlangga.
Wijayanti, N. N. T., & Purnamawati, I. G. A. (2022). Analisis Penerapan Sistem Informasi Akuntansi Dalam Pemberian Kredit Untuk Menekan Angka Kredit Macet Pada LPD Seririt. Jurnal Akuntansi Profesi, 13(3), 671–680.
Wisnuwardhani, D. A. (2018). Tanggung jawab koperasi simpan pinjam terhadap jaminan milik pengurus yang di jaminkan hutang koperasi. Jurnal Cakrawala Hukum, 9(1), 21–30. https://doi.org/10.26905/idjch.v9i1.2112
License
Copyright (c) 2026 Andi Besse Subaedah, Samsinar, Kartika Septiary Pratiwi Musa
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Downloads
How to Cite
