Economic Education Analysis Journal
Vol 10 No 2 (2021): Economics Education Analysis Journal

Analysis of Accounting Information Systems and Operational Budgets as An Internal Control Tool for Lending

Pinnaringtyas, Septiana Wahyu (Unknown)
Isharijadi, Isharijadi (Unknown)
Whartanti, Liana Vivin (Unknown)



Article Info

Publish Date
31 May 2021

Abstract

This study aimed to determine the Analysis of Accounting Information Systems and Operational Budget as a Tool for Internal Control of Credit Distribution at PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research was conducted on: 1 director, 1 IT officer, and 1 operational member of PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research was conducted at PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research method used was a qualitative method with descriptive study research type. Collecting data used observation, interviews, documentation, and triangulation. The results showed that the internal control of credit distribution was related to the accounting information system run by PT. Buana Citra Sejahtera People's Credit Bank (BPR). Internal control of credit distribution was related to the operational budget carried out by PT. Buana Citra Sejahtera People's Credit Bank (BPR).

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Journal Info

Abbrev

eeaj

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Manuscripts for Economic Education Analysis Journal should fall within one of the following categories: Research in economics education: Original theoretical and empirical studies dealing with the analysis and evaluation of teaching methods, learning attitudes and interests, materials, or processes. ...