IMPLEMENTATION ANALYSIS AC- COUNTING INFORMATION SYSTEM AND INTER- NAL CONTROL IN LENDING HOME OWNERSHIP PROCEDURES AT BANK CENTRAL ASIA, Tbk MAIN BRANCH OFFICE WISMA ASIA

Karmna Waty Suyono

Abstract


In line
with developments in information technology, application
of accounting information systems and internal control
systems can support the process of granting lending home
ownership to PT Bank Central Asia Branch Oce Wisma
Asia. The purpose of this study are (a) describes the
application procedures and the provision of credit, (b)
know the implementation of accounting information system
of disbursement of credit, (c) know the implementation of
the internal control system of disbursement of credit funds
and (d) analyzing the accounting information system and
distribution system of internal control mortgage funds in
the PT. Bank Central Asia, Tbk Main Branch Oce Wisma
Asia. The method of analysis used is descriptive analytical
method. Data analysis was done that is by collecting,
classifying, analyzing data and comparing existing data rel-
evant to the theory so that it will provide concrete results
that will matter, then do the analysis so that it can be
deduced. Techniques of data collection is done through eld
research and library research. Discussion of analysis results
obtained the conclusion that the ling procedures and the
provision of credit has been using the steps in accordance
with the procedures stipulated by Bank Indonesia and the
relevant theory, particularly in terms of granting lending
home ownership. Has applied the accounting information
system of lending home ownership with the accounting
system used in the BCA Wisma Asia Branch is a sigma
system. Implementation of accounting information system
providing lending home ownership applied by BCA Cabang
Wisma Asia has been adequate in accordance with the
provisions adopted by the Bank Central Asia where it has
achieved the eciency and eectiveness, and already meets
the characteristics of accounting information systems and
the elements of accounting information systems.

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