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All Journal Economics and Business Journal
Kartika Septiary Pratiwi Musa
Program Studi Akuntansi, Universitas Negeri Makassar, Indonesia
Economics, Econometrics & Finance

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Analysis of the Accounting Information System for Credit Granting at Berkat Savings and Loan Cooperative, Barru Branch Andi Besse Subaedah; Samsinar; Kartika Septiary Pratiwi Musa
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.524

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
Co-Authors Andi Besse Subaedah Samsinar