ANALISIS SISTEM INFORMASI AKUNTANSI ATAS PROSEDUR PEMBERIAN KREDIT MIKRO PADA PT. BANK MANDIRI (PERSERO) TBK KCP MANDIRI MITRA USAHA SAMARINDA SAMBUTAN

Abstract

Problem that arises in providing credit is failure to return the credit according to the agreed agreement. Because of the existence of credit risk, maximum internal control and an information system supported by accounting are needed to avoid bad credit.

Study aims to determine the application of accounting information systems in support of the internal control of credit at PT. Bank Mandiri (Persero), Tbk KCP units Samarinda Sambutan.

Research uses direct interviews with company stakeholders and documentation. The data used is primary data and secondary data, then data analysis is carried out using descriptive methods, namely reviewing and comparing various theories that are relevant in solving the problems faced.

results of the research concluded that the accounting information system was complete. However, internal control in the company has weaknesses in the organizational functions of the company, especially in the credit administration section. As it should be, this is due to a lack of supervision and credit distribution that is not on target.