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Metode yang digunakan adalah kualitatif deskriptif melalui observasi, wawancara, dan dokumen terkait. Hasil menunjukkan sistem informasi akuntansi sudah diterapkan dan umumnya sesuai ketentuan, namun terdapat kelemahan seperti error serta berbagi akun yang memicu kesalahan transaksi. Sistem kontrol internal umumnya efektif dan memenuhi komponen COSO, tetapi LMS masih belum efektif karena error dan adanya berbagi akun SLIK antar KCP yang menghambat pengajuan SLIK.",{"@graph":63,"@context":120},[64,81,103],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/jakajurnal-accounting-finance-and-auditing-analysis-of-the-implementation-of-accounting-information-systems-to-support-the-effectiveness-of-internal-control-in-credit-granting-at-pt-regional-development-bank-of-west-java-and-banten-tbk-kcp-jampang-kulon/231105/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/jakajurnal-accounting-finance-and-auditing-analysis-of-the-implementation-of-accounting-information-systems-to-support-the-effectiveness-of-internal-control-in-credit-granting-at-pt-regional-development-bank-of-west-java-and-banten-tbk-kcp-jampang-kulon/231105.png","ImageObject",300,407,{"name":89,"@type":90},"Asher","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-10-06","2026-09-10",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",7,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116],{"name":107,"@type":108,"acceptedAnswer":109},"Apa tujuan penelitian ini?","Question",{"text":110,"@type":111},"Penelitian bertujuan mengetahui penerapan sistem informasi akuntansi, penerapannya dalam pemberian kredit, serta penerapan sistem pengendalian internal yang efektif pada PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk KCP Jampang Kulon.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Metode penelitian apa yang digunakan?",{"text":115,"@type":111},"Penelitian menggunakan metode kualitatif deskriptif dengan data diperoleh dari observasi, wawancara langsung, serta dokumen terkait.",{"name":117,"@type":108,"acceptedAnswer":118},"Apa temuan utama terkait sistem informasi akuntansi dan pengendalian internal?",{"text":119,"@type":111},"Sistem informasi akuntansi sudah diterapkan dan sebagian besar sesuai ketentuan serta memenuhi komponen, namun ditemukan kelemahan seperti error dan berbagi akun. Sistem pengendalian internal umumnya efektif dan memenuhi komponen menurut COSO, tetapi LMS masih belum efektif karena error dan berbagi akun SLIK antar KCP.","https://schema.org",{"og:url":79,"og:type":122,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":124,"canonical":79},"index,follow",{"doc_id":126,"site_id":56},231105,1789059478,{"code":4,"msg":5,"data":129},{"doc_id":126,"user_id":130,"nickname":89,"user_avatar":131,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":132,"file_id":133,"file_url":134,"file_type":135,"file_size":136,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":137,"language":138,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":139,"faqs":140,"seo_title":141,"seo_description":61,"update_tm":127,"read_time":142},687197207639,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","| | JAKAJurnal Akuntansi, Keuangan dan Auditing\u003Cbr>Vol. 5 (No. 1), 2024, Hal: 95-113 ISSN 2723 – 2522 (Online)\u003Cbr>[https://publikasi.dinus.ac.id/index.php/jaka](https://publikasi.dinus.ac.id/index.php/jaka) | |\n| --- | --- | --- |\n| Analisis Penerapan Sistem Informasi Akuntansi Dalam Menunjang Efektivitas Pengendalian Internal Pemberian Kredit Pada Bank Pembangunan Daerah Jawa Barat Dan Banten, Tbk KCP Jampang Kulon\u003Cbr>Pina Susilawati1*, Idang Nurodin2\u003Cbr>1,2Prodi Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Sukabumi\u003Cbr>Jl. R. Syamsudin, SH. No 50 Kota Sukabumi, Jawa Barat, Indonesia\u003Cbr>[Korespondensi penulis:](Korespondensi penulis: jaka@feb.dinus.ac.id)[ j](Korespondensi penulis: jaka@feb.dinus.ac.id)[aka@feb.dinus.ac.id](Korespondensi penulis: jaka@feb.dinus.ac.id)\u003Cbr>Diterima: Maret 2024; Direvisi: April 2024; Dipublikasikan: Mei 2024\u003Cbr>ABSTRACT\u003Cbr>This study aims to find out 1) know the application of accounting information systems, 2) know the application of accounting information systems for lending 3) know the application of effective internal control systems at PT. Regional Development Bank of West Java and Banten, TbkKCP Jampang Kulon. The type of research used is a descriptive qualitative method, where this research data is obtained from direct observation and interviews with Bank BJB and obtained from documents related to this study. The results of this study show that the accounting information system at Bank BJB KCP Jampang Kulon has been implemented and most of them are good enough according to the provisions at Bank BJB and have fulfilled the elements of the accounting information system components. However, there are weaknesses in the system used, namely there are still problems that occur such as errors and also the sharing of accounts with other users so that it can result in errors in transactions and the blame party is the owner of the account. Asfor the accounting information system for lending, it has also been implemented in accordance with the lending procedure at Bank BJB KCP Jampang. In addition, the internal control system of Bank BJB KCP Jampang Kulon has also been implemented and most of them are effective and have fulfilled the internal control components according to COSO. In practice, the components that are run are effective, but the LMS system used is still not effective because there are still errors and there are still sharing SLIK accounts with other KCPs so that it can hamper the SLIK submission process.\u003Cbr>Keywords: Accounting Information System, Internal Control Effectiveness, Crediting\u003Cbr>ABSTRAK\u003Cbr>Penelitian ini bertujuan untuk mengetahui 1) mengetahui penerapan sistem informasi akuntansi, 2) mengetahui penerapan sistem informasi akuntansi pemberian kredit 3) mengetahui penerapan sistem pengendalian internal yang efektif pada PT. Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk KCP Jampang Kulon. Jenis penelitian yang digunakan adalah metode kualitatif deskriptif, dimana data penelitian ini diperoleh dari observasi dan wawancara langsung dengan pihak Bank BJB serta diperoleh dari dokumen-dokumen yang diberkaitan dengan penelitian ini. Hasil dari penelitian ini menunjukan bahwa sistem informasi akuntansi di Bank BJB KCP Jampang Kulon sudah diterapkan dan sebagian besar sudah cukup baik sesuai ketentuan di Bank BJB serta telah memenuhi unsur-unsur komponen sistem infofmasi akuntansi. Namun demikian terdapat kelemahan pada sistem yang digunakan yaitu masih terdapat permasalahan yang terjadi seperti error dan juga adanya berbagi akun dengan pengguna lain sehingga hal tersebut dapat mengakibatkan kesalahan dalam bertransaksi dan pihak yang disalahkan adalah pemilik akun tersebut. Adapun untuk sistem informasi akuntansi pemberian kredit juga telahditerapkan sesuai dengan prosedur pemberian kredit di Bank BJB KCP Jampang. Selain itu, sistem pengendalian internal Bank BJB KCP Jampang Kulon juga sudah diterapkan dan sebagian besar sudah efektif serta telah memenuhi komponen pengen","cbCaidsvFMxDL0nk","https://ap.wps.com/l/cbCaidsvFMxDL0nk","pdf",740917,19,"Indonesian","# PENDAHULUAN\n## Latar Belakang Peran Bank dan Kredit\n## Landasan Hukum Pemberian Kredit\n# PEMBAHASAN\n## Penerapan Sistem Informasi Akuntansi\n## Efektivitas Pengendalian Internal Menurut COSO\n## Penerapan Sistem Informasi Akuntansi Pemberian Kredit\n## Temuan Kelemahan Sistem (Error dan Berbagi Akun)","[{\"question\":\"Apa tujuan penelitian ini?\",\"answer\":\"Penelitian bertujuan mengetahui penerapan sistem informasi akuntansi, penerapannya dalam pemberian kredit, serta penerapan sistem pengendalian internal yang efektif pada PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk KCP Jampang Kulon.\"},{\"question\":\"Metode penelitian apa yang digunakan?\",\"answer\":\"Penelitian menggunakan metode kualitatif deskriptif dengan data diperoleh dari observasi, wawancara langsung, serta dokumen terkait.\"},{\"question\":\"Apa temuan utama terkait sistem informasi akuntansi dan pengendalian internal?\",\"answer\":\"Sistem informasi akuntansi sudah diterapkan dan sebagian besar sesuai ketentuan serta memenuhi komponen, namun ditemukan kelemahan seperti error dan berbagi akun. Sistem pengendalian internal umumnya efektif dan memenuhi komponen menurut COSO, tetapi LMS masih belum efektif karena error dan berbagi akun SLIK antar KCP.\"}]","JAKAJurnal Akuntansi, Keuangan dan Auditing - Analisis Penerapan Sistem Informasi Akuntansi Dalam Menunjang Efektivitas Pengendalian Internal Pemberian Kredit Pada Bank Pembangunan Daerah Jawa Barat Dan Banten, Tbk KCP Jampang Kulon | PDF",29]