The Influence of the Accounting Information System for Providing Credit on Internal Control of Providing Credit: Study at One of The PT. BPR Kerta Raharja Offices in Bandung

Amalia Erfiana Tiara Putri; Siti Mialasmaya; Roro Endah Kumalasari; Galih Putra Prawiranegara

doi:10.55208/k44zxa86

Authors

Amalia Erfiana Tiara Putri Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung Author
Siti Mialasmaya Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung Author
Roro Endah Kumalasari Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung Author
Galih Putra Prawiranegara Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung Author

DOI:

https://doi.org/10.55208/k44zxa86

Keywords:

Credit Granting Accounting Information System, Credit Grant Control

Abstract

The research was carried out at the Bandung office of PT. BPR Kerta Raharja employed a quantitative methodology, specifically utilizing a descriptive approach and verification methods such as correlation coefficient, simple regression, and coefficient of determination. The sample size in this study consisted of 10 individuals.

The research findings indicate that the Accounting Information System for Providing Credit falls under the category of reasonably excellent, with a score of 3.29. Similarly, the Internal Control for Providing Credit is also classified as quite good, achieving a score of 2.96.

The calculation of the independent variable, the Accounting Information System for Providing Credit, and the dependent variable, Internal Control of Providing Credit, yielded a correlation value of r = 0.872. The simple linear regression equation is Y = 19.229 + 0.929X. The coefficient of determination (R2), expressed as a percentage, indicates the magnitude of the relationship. The credit-granting accounting information system (X) has a significant influence of 0.872 or 76.1% on credit-granting internal control (Y). The remaining 23.9% is attributed to other factors not examined in this research.

References

Abdulnafea, A. L., Almasria, N. A., & Alawaqleh, Q. (2022). The effect of working capital management and credit management policy on jordanian banks’ financial performance. Banks and Bank Systems, 16(4), 229-239.

Alawaqleh, Q. A. (2021). The effect of internal control on employee performance of small and medium-sized enterprises in Jordan: The role of accounting information system. The Journal of Asian Finance, Economics and Business, 8(3), 855-863.

Alqaraleh, M. H., Almari, M. O. S., Ali, B., & Oudat, M. S. (2022). The mediating role of organizational culture on the relationship between information technology and internal audit effectiveness. Corporate Governance and Organizational Behavior Review, 6(1), 8-18.

Boulhaga, M., Bouri, A., Elamer, A. A., & Ibrahim, B. A. (2023). Environmental, social and governance ratings and firm performance: The moderating role of internal control quality. Corporate Social Responsibility and Environmental Management, 30(1), 134-145.

Budianto, E. W. H. (2023). Research Mapping on Credit Risk in Islamic and Conventional Banking. AL-INFAQ: Jurnal Ekonomi Islam, 14(1), 73-86.

Fullana, O., & Ruiz, J. (2021). Accounting information systems in the blockchain era. International Journal of Intellectual Property Management, 11(1), 63-80.

Harasheh, M., & Provasi, R. (2023). A need for assurance: Do internal control systems integrate environmental, social, and governance factors?. Corporate Social Responsibility and Environmental Management, 30(1), 384-401.

Jusriadi, E. (2022). Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance. ATESTASI: Jurnal Ilmiah Akuntansi, 5(1), 16-32.

Lamboglia, R., Lavorato, D., Scornavacca, E., & Za, S. (2021). Exploring the relationship between audit and technology. A bibliometric analysis. Meditari Accountancy Research, 29(5), 1233-1260.

Levytska, S., Pershko, L., Akimova, L., Akimov, O., Havrilenko, K., & Kucherovskii, O. (2022). A risk-oriented approach in the system of internal auditing of the subjects of financial monitoring. International Journal of Applied Economics, Finance and Accounting, 14(2), 194-206.

Salam, R. (2022). The Effectiveness of Accounting Information Systems on Vehicle Sales Growth. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 2(1), 10-18.

Setyowati, W., Widayanti, R., & Supriyanti, D. (2021). Implementation of e-business information system in indonesia: Prospects and challenges. International Journal of Cyber and IT Service Management, 1(2), 180-188.

Syadali, M. R. A., Segaf, S., & Parmujianto, P. (2023). Risk management strategy for the problem of borrowing money for Islamic commercial banks. Enrichment: Journal of Management, 13(2), 1227-1236.