PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA PT PEGADAIAN (PERSERO) UNIT PELAYANAN CABANG KALIWUNGU

Arini Amalia Rahma, Siti Mutmainah

Abstract


Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.

Keywords


Pengendalian Intern, Komponen Pengendalian, Pemberian Kredit.

Full Text:

PDF

References


Alek dan Achmad. 2011. Bahasa Indonesia untuk Perguruan Tinggi. Jakarta: Kencana.

Arens. A Alvin, Randal J Elder, Mark S. Beasley. 2008. Auditing dan Jasa Assurance. Jakarta: Penerbit Erlangga.

Azwar, Saifuddin. 2010. Metode Penelitian. Yogyakarta: Pustaka Pelajar.

Bungin, M. Burhan. 2013. Metodologi Penelitian Sosial dan Ekonomi. Jakarta: Kencana Prenada Media Group.

Diana, Anastasia dan Lilis Setiawati. 2011. Sistem Informasi Akuntansi. Yogyakarta: Penerbit Andi.

Jusup, Al Haryono. 2001. Auditing. Yogyakarta: Bagian Penerbitan Sekolah Tinggi Ilmu Ekonomi YKPN.

Kitab Undang-Undang Hukum Perdata (Burgerlijk Wetboek voor Indonesie).

Krismiaji. 2015. Sistem Informasi Akuntansi. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.

Mulyadi. 2013. Auditing. Jakarta: Salemba Empat.

Mulyadi. 2016. Sistem Akuntansi. Jakarta: Salemba Empat.

Narbuko, Cholid dan Abu Achmadi. 2008. Metodologi Penelitian. Jakarta: Bumi Aksara.

PT Pegadaian. 2019. Pegadaian. https://www.pegadaian.co.id/, (16 Januari 2019).

Putera, Andri Donnal. 2018. Sri Mulyani Senang dengan Hasil Survei Ekonomi Indonesia Versi OECD. https://kilasdaerah.kompas.com/jawa-tengah/read/2018/10/10/135430326/sri-mulyani-senang-dengan-hasil-survei-ekonomi-indonesia-versi-oecd, (16 Januari 2019).

Republik Indonesia. 1998. Undang-Undang Republik Indonesia Nomor 10 Tahun 1998 tentang Perubahan atas Undang-Undang Nomor 7 Tahun 1992 tentang Perbankan. Jakarta.

Republik Indonesia. 2011. Peraturan Pemerintah Republik Indonesia Nomor 51 Tahun 2011 tentang Perubahan Bentuk Badan Hukum Perusahaan Umum (PERUM) Pegadaian menjadi Perusahaan Perseroan (Persero). Jakarta

Sugiyono. 2007. Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.

Sugiyono. 2014. Memahami Penelitian Kualitatif. Bandung: Alfabeta.

Tim P3. 2014. Buku Pedoman Penyusunan Penelitian/Skripsi. Semarang: Politeknik Negeri Semarang.

Wikipedia. 2019. Pegadaian (perusahaan). https://id.wikipedia.org/wiki/Pegadaian_(perusahaan). (12 Juni 2019).




DOI: http://dx.doi.org/10.32497/akunbisnis.v3i1.1970

Refbacks

  • There are currently no refbacks.


StatCounter - Free Web Tracker and Counter

View My Stats