Evaluasi sistem akuntansi pemberian dan pelunasan kredit pada PERUM pegadaian cabang Klaten
Zico Indragunawan - - Fak. Ekonomi dan Bisnis
The Pawnshop Public corporation intended in the article 2 of PP.no 103 2000 is a corporation that moves in service area under the protection of the Departemen Finance, whom given any duty and authority on the bussines activities that facilitate money loaning in accordance with the pawning loan guidelines. The aims of this study are to find out the method of application of the system and procedures in credit extention and paying off that happen in any activities having done by the Pawnshop Public Corporation Klaten, to find out its intern handling system, and to find out the problems happen in the system of procedures of the credit extension and paying off faced by the Pawnshop Public Corporation Klaten.
This study is carried out primary data collection that the data is obtained directly from the Pawnshop Public, and interview, that the data collecting method done is by a direct interview with the parties have a competence with this issue, and also by apprentice or field work practice (PKL).
From the result of evaluation having done, it can be seen that there are any benefits and weakness in the system of credit extension and paying off in the Pawnshop Public Corporation Klaten. Its benefit is the existence of an organization structure that explicity separates the responsibility function, the existence of a using of forms that have printed registration number, the existence of authorization system and recording procedures, and the existence of a healthy practice. Whereas the weakness are that there is not a separation between the function of storage/ warehouse and the function of the delivering of security goods to the customers on the paying off date, there is no authorization and rechecking of the loan given to the customers, and the document used in the system of credit extension and paying off has not had printed register number.
Based on those findings, it can be proposed some suggestions to achieve a system of credit extension and paying off that in accordance with the healthy practice, with the using of the printed register number in all forms, it is desirable that there is a function separation between the storage/ warehouse function and the delivering of the security goods (BJ) function in the transaction of paying off, so that it is expected that there is no any deceit occurs, it is desirable that in the determination of loan (UP), it should be done reauthorization by the branch head.