摘要：Accounting Information System is a component of organizations that collect,classify, process, analyze, and communicate relevant financial information fordecision-making to outside parties such as (tax inspection, investors andcreditors) and the parties in (mainly management). Accounts receivable can beinterpreted in a broad sense Kalim against third parties for money, goods, andservices. Accordingly, accounts receivable accounting information system is oneof the most important bagioan all the information needed by management inlending decisions. The title of this scholarly research is the Role of AccountingInformation Systems for Decision Trade Receivables Lending Fastrata at PTBuana. The goal was to determine if PT Fastrata Buana has applied theaccounting information system of trade receivables and how big role ofaccounting information system of trade receivables on its lending decisions.. Butthe existing system is not maximal because it is still menggunkan manual ways,so the information will be frequently late. Role of accounts receivableaccounting information system at PT Buana Fastrata not too large because thesystem can not be applied to produce timely information.
