This study is entitled "Evaluation of Accounting System for Credit Distribution at PT. Mandiri Utama Finance Jember". This study aims to determine the form of accounting system used by PT. Mandiri Utama Finance (MUF) Jember in the credit distribution process. The accounting system has an important role in maintaining the accuracy of recording and internal control of finance companies. The research method used in this study is descriptive qualitative with data collection techniques through interviews, observations, and documentation. Based on the research results that have been obtained, it shows that PT. Mandiri Utama Finance Jember has implemented appropriate procedures and documents in credit distribution, but improvements are still needed in customer data input and human resource (HR) training. With skilled and trained HR, PT. Mandiri Utama Finance Jember can minimize the risk of bad credit and increase operational efficiency.

Keywords: Accounting System, Credit Distribution, Internal Control