Analisis Penerapan Sistem Informasi Akuntansi Pencairan Kredit terhadap Efektivitas Pengendalian Internal Pemberian Kredit: Studi Kasus pada PT.BRP X
Daftar Isi:
- One of Indonesia's economy relies on micro, small and medium enterprises (MSMEs). This became the basis for setting one of the Government strategy in the framework of national economic recovery that is development that focuses on empowering SMEs. Looking at the current condition of Indonesia, the role of the business world and the bank's role in assisting the provision of credit capital is felt and influential. The limited funding available compared with the amount of demand for credit is one problem for banks lately. These problems can be avoided by a system of adequate accounting information in the provision of credit in the hope that the implementation of the provision of credit can be controlled and can prevent the granting of loans in a way that is not healthy. Research conducted in one of the PT. Rural Banks in Bandung can give a picture of accounting information systems applied credit disbursements in the implementation of corporate credit in accordance with the company's internal controls are effective. From the results of this study can be concluded that the application of accounting information systems adequate credit disbursements to support the effectiveness of internal control provision of credit.