文章基本信息

标题：EVALUATION OF THE APPLICATION OF ACCOUNTING INFORMATION SYSTEMS FOR THE PROVIDING OF LOANS
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作者：Febryanty Febryanty ; Zuhad Ichyaudin
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：As a company, the banking industry has a goal to make profits which is mostlygenerated from loan activities. Utilizing bank loans does not always meet theexpectation due to the availability of the fund compared to the demand forloans. This gap between the availability of fund in the bank and the demandsfor loans becomes a problem for the banking industry among others the nonperforming loan. This fact can be avoided by the availability of adequateaccounting information system for the loans. It is hope that this system cancontrol the loans and prevent the occurrence of non-performing loans which canhurt the banks. This is a descriptive case study with the aim to give a clear,systematic and accurate picture concerning the facts, the characteristics and therelation between the phenomena under study in a company. From thebackground of the study, a conclusion can be drawn that the accountinginformation system that has been implemented for the submission and thegranting of loans is adequatye enough as this system has met the neededrequirements such as: usefulness, economy, reliability, customer service,capacity, simplicity, flexibility, and components of accounting informationsystem, namely: the availability of human resources, equipment (computer),notes (form, journal, ledger and subsidiary ledger), and reports, which is arequirement in the accounting information system, and has provided informationuseful which is required by the loan department , such as PT. BPR BusonJansurya.. Though there are still some constraints, among others, someoperations are still done manually which depends very much on staffs. Thismanual management can cause cooperate deception between the marketingparties and the managers in charge of providing loans by granting loans only tothem they know, another obstacle is the non optimal use of computers and thefrequent interuptions in the TSI program.