摘要：Keyword: Keywords : accounting information system, credit, BPR.Abstrack:ABSTRACT:As a company, the bank has the aim to gain profits; gains are largely derived from credit activities. The use of credit is not always as expected, the limited funds available compared to the total demand for credit is a problem faced by banks, such as the occurrence of bad credit. This can be avoided by the existence of an adequate system of accounting information in lending, is expected to ensure that the operation of the credit can be controlled and capable of preventing the occurrence of errors that could harm the bank and to prevent the granting of loans that are not healthy. In conducting this research companies use descriptive case study approach, a method that seeks to provide a systematic and accurate description of the facts, the nature of the relationship between the phenomenon under investigation in a company. From the background of writing, it can be concluded that the accounting information system adopted in the submission procedures and granting of loans is adequate because in compliance with the characteristics of accounting information systems, namely: Usefullness, Economy, Reliability, Customer Service, Capacity, Simplicity, Flexibility, and the elements elements of accounting information systems, namely: the existence of human resources, equipment (Computer), records (Form, Journal, Ledger, and general ledger helper), and reports that must exist in the accounting information system, and has yielded information handy required by the provision of credit at PT. RB Buson Jansurya. But still there are several weaknesses, among others: still using manual system that focuses on control in the hands of employees. This fraud could have occurred between the parties with the marketing managers cooperate in the provision of credit to prospective customers is known, has not been optimal use of computers and the frequent occurrence of disturbances in the TSI program. So often there is a delay of service transactions to customers relating to bank credit.
