This research is entitled "Analysis of the Implementation of Accounting Information Systems in Supporting the Effectiveness of Troubled Credit at PT. Federal International Finance Ponorogo Branch”. This study aims to identify and study the application of accounting information systems in supporting the effectiveness of problem loans at PT. Federal International Finance Ponorogo Branch. The formulation of the problem in this study is 1) How is the application of accounting information systems in supporting the effectiveness of problem loans at PT. Federal International Finance Ponorogo Branch. The research analysis uses the comparative theory of accounting information systems based on Mulyadi (2016). From the research results of primary data and secondary data taken from PT. Federal International Finance Ponorogo Branch was analyzed using a qualitative descriptive analysis method. Data collection techniques used interviews, observation and documentation.
The results of this study indicate that PT. The Ponorogo Branch of Federal International Finance has implemented a credit accounting information system quite well and is compatible with the credit information system according to Mulyadi (2016). There is a conformity of the organizational unit, documents used, accounting records, procedure network and flowchart of the credit granting system. In addition, the credit collection accounting information system is also quite good. This can be seen from the conformity with Mulyadi's theory (2016) of several components such as management of credit collection systems related to credit collection to customers and also official billing procedures from companies where billing is done officially through a letter of introduction from the company. The credit payment accounting information system is not in accordance with Mulyadi's theory (2016). This can be seen from the inadequacy of the procedures and mechanisms used to carry out transfers of funds to fulfill an obligation arising from an economic activity carried out on credit. PT. Federal International Finance Ponorogo Branch in recording credit payments is only in the form of credit acceptance reports and payment receipts as proof of transactions.Keywords: Credit, Credit Accounting Information System, Credit Collection Accounting Information System, Credit Payment Accounting Information System.