ANALISIS SISTEM INFORMASI AKUNTANSI PEMBERIAN KREDIT (STUDI KASUS PADA BPR MULTIDANA BERSAMA BANJARMASIN)

In this study aims to analyze the accounting information system in the process of giving credit. BPR Multidana Bersama Banjarmasin is a community credit bank that implements its conventional system and operations. One of them is managing savings, deposits and credit. This study aims to determine the process or procedure for granting credit. The type of research used is descriptive research. The data source used uses secondary data sources. Data collection techniques used used documentation. Data analysis techniques include input analysis, process analysis and output analysis. The results of this study indicate that the accounting information system is said to be efficient because there are no job traps due to the existence of job disks, the procedures used are in accordance with the format of credit but found an obstacle in the form of a lack of authorization from the account officer which makes the data difficult to be accounted fo