Penelitian ini bertujuan untuk mengungkap bagaimana sistem informasi akuntansi pemberian kredit di Bank Bukopin, serta untuk menganalisis penerapan sistem informasi akuntansi pada pemberian kredit di Bank Bukopin sudah sesuai dengan POJK no 42 POJK 03 tahun 2017. Penelitian ini menggunakan metode deskriptif analis antara sistem pemberian kredit yang berada di Bank Bukopin kantor cabang utama surabaya dengan POJK Nomor 42 POJK 03 Tahun 2017. Hasil penelitian ini terdiri dari empat kesimpulan. Pertama, Pemberian kredit di Bank Bukopin terdiri dari empat tahap yaitu permohonan, penilaian, pencairan dan dokumentasi, pengawasan dan pembinaan. Kedua, Penerapan pemberian kredit di bank bukopin, tidaklah sesuai dengan POJK no 42 POJK 03 tahun 2017, karena Pada tahap permohonan pemberian kredit, proposal pengajuan kredit berdasarkan Kebijakan adalah merupakan hal yang mutlak, namun dalam operasionalnya kedudukan proposal cenderung sebagai pendamping. Ketiga, Bank lebih sering melakukan pengawasan berkala on desk monitoring daripada on the spot monitoring. Melakukan on the spot monitoring hanya dilakukan 2 bulan sekali selama 2 tahun berjalan. Keempat, Proses pembinaan tidak dilakukan oleh bank selama periode pembiayaan. Namun hanya menghubungi berulang – ulang agar debitur memenuhi kewajibannya sebelum SP 1 diturunkan. Kata Kunci: Sistem Informasi Akuntansi, Pemberian Kredit, UKMK, Perbankan

This study aims to reveal the accounting information system at Bukopin Bank, and also to analyze the application of credit provision accounting information system at Bukopin Bank, has it been in accordance with banking regulation, POJK No 42 POJK 03 of 2017? This study uses descriptive analysis method between the credit information accounting system at Bukopin Bank, the main branch office of Surabaya with POJK No 42 POJK 03 of 2017. The results of this study consist of four conclusions. First, the provision of credit at Bank Bukopin consists of four stages, are application, appraisal, disbursement and documentation, monitoring and coaching. Second, the application of the provision of credit in Bukopin Bank is not in accordance with banking regulations, POJK No 42 POJK 03 of 2017, because at the credit application stage, Credit submission proposal is an absolute matter in that regulation, but in operational activities, the position of the proposal tends to be a companion. Third, the Bank more often perform periodic monitoring on desk monitoring rather than on-the-spot monitoring. Doing on-the-spot monitoring is only done every 2 months for 2 years during the current period. Fourth, the coaching process is not performed by the bank during the financing period. But only call repeatedly so the debtor fulfills theirs obligations before the 1st warning letter is sent down. Keywords: Accounting Information System, Credit Provision, SMEs, Banking

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