Accounting Information System Credit To Customers Barupada Jalin Matra District Village Sentul Sumbersuko Lumajang

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E-ISSN : 2622-304X, P-ISSN : 2622-3031 Available online at:

http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress

Progress Conference Volume 2 Number 2, August 2019| 206

Accounting Information System Credit To Customers Barupada Jalin Matra District Village Sentul Sumbersuko Lumajang

Ilfi Roudotul Jannah

STIE Widyagama LUMAJANG [email protected]

Abstract

Interlace dimension as one of the government agencies that has a business sense, Because The most basic activities are buying money by collecting funds from the community and then selling the money that has been collected by channeling it back to the community through loans or loans.

Problems with Accounting Information Systems giving credit as well as the strengths and weaknesses of the Accounting Information System giving credit to new customers in the capital of Sajanguko Sentul village sub-district Lumajang. The researcher used qualitative methods. The procedure for granting credit to the Sentul village capital, Sajanguko Lumajang sub-district, is already good enough and there are elements of internal control, this can be seen from the separation of functions in each section so that no part of the loan transaction from the beginning to the end.

Keywords: Accounting Information Systems, Qualitative Research, Credit.

INTRODUCTION

The accounting system is the organizational forms, records, and reports are coordinated so as to provide the financial information needed by management in order to facilitate the management of the company (Mulyadi, 2005: 3). Meanwhile, according krismiaji (2002: 4) accounting system is a system that processes data and transactions in order to generate information useful for planning, controlling, and operating a business. Accounting information system is a very important thing that is required by the management as well as other users. With good accounting information system will be able to result in information that is useful and accurate accounting for pemaakainya. In an effort to achieve its goal of an entity or organization should be able to manage its accounting system that deals with all kinds of activities of the entity.

Interlace dimension as one of the government agencies that berorintas business also plays a very important, because the activities intertwine dimension of the most basic is to buy money by collecting funds from the public and then selling the money collected by channeling back to the community through the provision of pinjiman or credit , In the credit approval, establishes the dimension must implement the accounting system and internal control system seller with good credit are well and strong Because, with the accounting system and internal control system was not good and the weak will cause the amount of bad debts to be quite large and accounts receivable into accounts doubtful. For activities intertwine the most fundamental dimension is buying money by collecting funds from the public and then selling the money collected by channeling back to the community through the provision of pinjiman or credit.

In the credit approval, establishes the dimension must implement the accounting system and internal control system seller with good credit are well and strong Because, with the accounting system and internal control system was not good and the weak will cause the amount of bad debts to be quite large and accounts receivable into accounts doubtful. For activities intertwine the most fundamental dimension is buying money by collecting funds from the public and then selling the money

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collected by channeling back to the community through the provision of pinjiman or credit. In the credit approval, establishes the dimension must implement the accounting system and internal control system seller with good credit are well and strong Because, with the accounting system and internal control system was not good and the weak will cause the amount of bad debts to be quite large and accounts receivable into accounts doubtful.

METHODS

Based on the problems that have been raised, this study includes qualitative research as a procedure.

Qualitative research is a research procedure that produces descriptive data in the form of words written or spoken of people and behaviors that can be observed (Moleong, 2005: 4). Basrowi and sudikin (2002: 2) Qualitative research aims to gain an understanding of reality through the process of inductive thinking.

The data collection technique is also very important to do research, so that the data are taken or acquired appropriate and in accordance with what is expected. Data collection techniques used peneiti in this study are:

a. Interview

Interviewing is a method of data collection in surveys using questions orally to the subject of this interview technique research, both formal and intensive so it will be able to obtain as much information as possible in an honest and detailed. Interviews in research aimed kepadapegawai and credit department to mengetahuiSistem credit Akuntansipemberian Information for new customers

b. Observation

Observation is direct observation to determine the course of the evaluation system of credit for new customers

c. Literature review

A literature study is a method of collecting data from various information sources and studying the books relating to the evaluation system of credit for new customers memperole a better understanding about it.

RESULTS AND DISCUSSION

In the system of granting credit to new customers on Combating Kerenteanan poverty JALIN MATRA Desa Sentul District of Sumbersuko Lumajang East Java Provincial Government can be briefed on matters relating to the accounting system consists of related functions, documents used, network procedures that make up the system, the element internal control system and document flow chart (flowchart).

a. The prerequisite for prospective customers in applying for a loan on Combating poverty Kerenteanan JALIN MATRA Sentul Village Sumbersuko Lumajang District of East Java Provincial Government is as follows.

1. Copy of family card 2. Photocopy of ID card a. Related Functions

1. Credit Services Section

a) Explaining the procedure and terms of the loan application to potential new customers.

b) Asking prospective new customers to fill out the Application for Loan (SPK).

c) Receive Application Letter of Credit has been signed by prospective new customers as well as credit terms in a credit application.

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d) Tell a prospective new client about loan disbursement e) Make a credit agreement on a credit application

f) Giving credit application services to potential new customers.

g) Creating Receipt Cost of Credit (BPBK), Receipt of Money Loan (TTUP), Proof of Cash Out (BKK) and Proof of Cash In (BKM).

h) Receipt Money Loan Authorization (TTUP).

i) TTB store, dock. terms, PHP 1, PPHB 1, SPH and SKM 1.

b. Documents used

1. Application Letter of Credit or SPK (1 sheet) 2. Debt Agreement or PHP (2 sheets)

3. Receipt of Money Loan or TTUP (1 sheet) 4. Receipt Cost of Credit or BPBK (1 sheet) 5. Proof Cash Out or BKK (1 sheet)

6. Proof of Cash Login or BKM (1 sheet) 7. Credit or LPK Inspection Report (1 sheet) 8. document Requirements

c. Accounting records Used 1. Ledger

2. Journal Cash In 3. Journal Cash Out 4. Loan book

5. Loan Installment Ledger

6. Book Summary of Cash Expenditure

After obtaining information on dimensions intertwine Sentul village Sumbersuko subdistrict of Lumajang. of related functions, documents used, the accounting records are used, the network procedures that make up the system, and elements of the internal control system, researchers found advantages and disadvantages in. Some Pros and cons as follows.

A. Excess

a. The organizational structure that separates the responsibilities expressly

b. Authorization systems and procedures for the implementation of recording each transaction must ask the parties more competent.

c. Practice healthy has been executed, because there tyang auditor checks B. Weaknesses

a. In the document cash disbursements, cash receipts, cash receipts loans, credit costs and receipts there is no serial number

printed, so it will be difficult for the party identification of the wearer.

b. There is no rotation of positions (job rotation) in all sections c. In recording still use the written form and no electronic form.

C. Solutions

a. Preferably documents Receipt Cost of Credit (BPBK), Signs

Receive Money Loan (TTUP), Proof Cash In (BKM), and Proof of Cash Exit (BKK) listed a number printed to facilitate

identification.

b. The need of holding the rotation positions (job rotation) for all parts, so employees do not feel sick and to avoid any

a form of cheating that can be done by employees.

c. Selective in choosing candidates based on the principle debtor 5c or 6c

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and considering the credit rating of credit worthiness.

d. We recommend using an electronic form with a computerized system which aims to accelerate the process of lending transactions.

CONCLUSION

Credit granting system in Sentul village subdistrict dimensions intertwine Sumbersuko Lumajang, has been good in terms of providing documents relating to the credit system and the document also has received authorization from the authorities. In this case the most authority is the board of directors, since each part must ask for approval or authorization to the board of directors in the process of loan disbursement. But the dearth of document numbers can hinder the performance in matching the accounting data obtained. Lending procedures at Sentul village subdistrict dimensions intertwine Sumbersuko Lumajang, is quite good and there are elements of its internal control, it can be seen from the separation of the functions of each part so that no part of the credit transaction from beginning to end.

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