ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NOMOR 01 ATAS PENYAJIAN LAPORAN KEUANGAN PADA BADAN KEUANGAN DAN ASET DAERAH PROVINSI SULAWESI UTARA

Abstract

This study discusses the efficiency of the Accounting Information System (AIS) in improving the speed and accuracy of credit report management at PT Bank SulutGo. The OLIBS system is used as the main support for recording and reporting credit data. The
research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that AIS through OLIBS contributes positively to reporting efficiency, accelerates input and validation processes,
and improves report accuracy. Major challenges include limited human resource understanding and network disruptions. This study recommends regular staff training, system updates, and strengthening IT infrastructure.