Evaluasi sistem akuntansi pemberian kredit pada perum pegadaian cabang Karanganyar

Oleh :
Ninik Fitri Setianingsih - F3306005 - Fak. Ekonomi dan Bisnis

Abstrak Pawnshop Perum is a company engaged in the services sector under the auspices of the department's financial responsibility and authority on the business activities that facilitate borrowing money in accordance with the guidelines mortgage loan. The aim in this research is to understand how the implementation of governance systems and procedures of the credit in the event that occurred that has been run by Pawnshop Perum Karanganyar, to know intern control system and understand the problems that occur on the system and procedures of the credit. This research was conducted with method of collecting the primary data, the data obtained directly from the Pawnshop Perum and interview directly with the parties by competence and through Work Practice Field (PKL). From the results of the evaluation that was done, there can be advantages and disadvantages in the credit given system on the Pawnshop Perum Karanganyar. The advantages is, there are organizational structures that separate the functions of the firm, the system of authorization and recording procedures. While disadvantages on the function warehouse by key holder no separation of functions, authorizing the establishment of the money is only done by one do, on kitir voucher credit has not been listed ordinal number printed. Based on the findings will be submitted suggestions for the credit given system in accordance with the practice of a healthy way done separation of functions between key holder of the warehouse functions with the warehouse, conducted authorization at the time of the determination of money and do the head by a branch, it is in the mail kitir proof of credit given ordinal number printed in accordance with the letter of credit so that the evidence is not possible cheating occurred.