ANALISIS SISTEM INFORMASI AKUNTANSI PEMBERIAN KREDIT PADA KOPERASI SYARI’AH ARRIDHA KECAMATAN KUANTAN HILIR KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to determine the accounting information system for credit granting at Syari’ah Arridha Cooperative, Kuantan Hilir District. The Syari’ah Arridha Cooperative is a business entity that carries out its business activities in the form of credit granting. The method used in this research is a qualitative descriptive method. The data of this study are primary data and secondary data. Primary data were obtained through interviews with Manager of the Syari’ah Arridha Cooperative. While secondary data was obtained in the from of data or documents such as loan reports, credit application letters, loan repayment agreement letters, credit loan cards, member loan cards, and annual member meeting reports (RAT). Data collection techniques used are documentation, interviews, and observation. The data analysis technique used is by comparing the components of the accounting information system for credit granting at Syari’ah Arridha Cooperative with the theory of Romney and Steinbart.

Based on the results of the study it was shown that the accounting information system for credit granting At the Syari’ah Arridha Cooperative was not in accordance with the 4 components of the a accounting information system according to theory of Romney dan Steinbart. At the Syari’ah Arridha Cooperative there are 2 components of the accounting information system that are in accordance with theory of Romney and Steinbart is the procedures used and internal control, and there are 2 components that are is not in accordance with theory of Romney and Steinbart, which one components of people who use the system and data and records used. This is due to problems faced with there are still concurrents duties in the section credit granting who also section credit disbursement service and the completeness of the data components and records used.