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This research aimed to determine (1) application of accounting information systems (AIS) with a computer-based approach to database management system (DBMS) in the Credit Unions (KSP) Asri Sari Utama Mandiri, and (2) the effectiveness application of AIS with a computer based approach to DBMS In the KSP Asri Sari Utama Mandiri. Data were collected through interviews , questionnaires and documentation , which is then analyzed by quantitative descriptive analysis . The results showed that (1) the application AIS computer based approach to DBMS to KSP Sari Utama Mandiri consists of three processes namely, input , process the DBMS, and the output, and (2) effectiveness of the application AIS computer based approach to DBMS to KSP Sari Utama Mandiri that measured through six indicators of data independence, data standardization, data integration, time, data security and report variations in the criteria are effective. It can be seen from the acquisition of each indicator, which is based on indicators data independence with effective criteria (288), indicators data standardization with effective criteria (249) , indicators of data integration with effective criteria (314), an indicator of time with effective criteria (312), indicators of data security with effective criteria (260), and indicators of report variation in the criteria highly effective (266).

Efektivitas Penerapan SIA Berbasis Komputer dengan Pendekatan DBMS pada KSP Asri Sari Utama Mandiri