It's complicated. In most countries, banks create 90--97% of money by making book entries in your a/c so you can eg buy a house, car...
Strictly speaking governments could demand the "seignorage" (you can look it up) on the difference between 0 and the cash rate on every dollar loaned.
In Australia you look at the capital ratios the banks quote and effectively subtract that from 100% and you get how much is created out of thin air by banks.
The bank's books always balance, your loan from them is an asset (you have to pay it back) and a liability (they have to honor the cheques you write).
There are people who have so-called Nobel prizes for the hogwash that goes to NOT explaining how it works, eg Krugman..
the series at...
https://www.bankofengland.co.uk/knowledgebank/how-is-money-createdYou can also check out the best explanation of QE at BoE.
There are three theories about money...
http://sites.bu.edu/perry/2016/01/27/great-and-mighty-things-which-thou-knowest-not/Good Luck
