ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PEMBERIAN KREDIT KONSUMTIF DI PT. BPR PRISMA DANA MANADO

Abstract

The provision of consumer credit is one of the core activities at PT BPR Prisma Dana Manado, which requires the support of an accurate and efficient information system. In the digital era, the implementation of an Accounting Information System plays a vital role in improving service speed, reporting accuracy, and effective internal control. This research was conducted due to the persistence of manual processes and the lack of system integration, which can hinder operational efficiency and increase the risk of errors in the credit process. The purpose of this study is to analyze how the implementation of AIS supports the consumer credit process at PT BPR Prisma Dana Manado. This research used a qualitative approach with descriptive methods, collecting data through interviews, observations, and documentation of units directly involved in the credit process. The analysis focuses on system efficiency, internal control, and the use of information in credit decision-making. The findings show that the AIS used has helped accelerate the recording and processing of credit data. However, there are still weaknesses, particularly in the absence of automated audit trails, limited integration between departments, and underutilization of the system due to inadequate training. This study contributes to the understanding of AIS implementation in microfinance institutions by highlighting the importance of organizational readiness and human resource competence. Future research is recommended to expand the study area and use quantitative or comparative methods across multiple BPRs to produce more representative and in-depth findings.