摘要：As a company, the banking industry has a goal to make profits which is mostly generated from loan activities. Utilizing bank loans does not always meet the expectation due to the availability of the fund compared to the demand for loans. This gap between the availability of fund in the bank and the demands for loans becomes a problem for the banking industry among others the non performing loan. This fact can be avoided by the availability of adequate accounting information system for the loans. It is hope that this system can control the loans and prevent the occurrence of non-performing loans which can hurt 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 the relation between the phenomena under study in a company. From the background of the study, a conclusion can be drawn that the accounting information system that has been implemented for the submission and the granting of loans is adequatye enough as this system has met the needed requirements such as: usefulness, economy, reliability, customer service, capacity, simplicity, flexibility, and components of accounting information system, namely: the availability of human resources, equipment (computer), notes (form, journal, ledger and subsidiary ledger), and reports, which is a requirement in the accounting information system, and has provided information useful which is required by the loan department , such as PT. BPR Buson Jansurya.. Though there are still some constraints, among others, some operations are still done manually which depends very much on staffs. This manual management can cause cooperate deception between the marketing parties and the managers in charge of providing loans by granting loans only to them they know, another obstacle is the non optimal use of computers and the frequent interuptions in the TSI program.
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