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Journal : JAKA (Jurnal Akuntansi, Keuangan dan Auditing)

Tinjauan Kebijakan Diskon Logam Mulia Dalam Upaya Meningkatkan Pendapatan Penjualan PT. Pegadaian UPC Cibadak Anggraeni, Sherlyana; Sudarma, Ade
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8416

Abstract

This study aims to determine the mechanism of precious metal discount policy and what efforts have been made by PT. Pegadaian UPC Cibadak in increasing sales of precious metals. In the preparation of this study, the object of research researched by the author is discounts on the sale of precious metals at PT. Pawnshop UPC Cibadak. In this study, researchers used qualitative methods and descriptive approaches. The results showed that sales and revenue of precious metals increased during the discount period, in early January 2022 PT. Pegadaian UPC Cibadak sells precious metal products measuring 25 grams with sales revenue of Rp. 23,497,000, - and the most sales in September PT. UPC Cibadak pawnshop sold 201 grams and sales revenue of Rp. 160,720,000,-. This has a positive impact on PT. Pawnshop UPC Cibadak.
Analisis Sistem Penyaluran Kredit Perbankan (Studi Kasus Pada PT BPR Supra Artapersada Kantor Pusat Operasional) Zhafirah, Luthfiah; Sudarma, Ade; Suherman, Acep
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10743

Abstract

The banking industry has a role to support the economy which can be done through collecting funds and channeling it back in the form of credit, so that the bank is tasked with being a financial intermediary that connects existing funds from economic units with excess funds to economic units that need financial assistance (deficit), whether it's for working capital, investment and consumption (Effendi 2020). This study aims to find out whether the credit distribution system implemented by PT BPR Supra Artapersada at the Operational Head Office is based on procedures. Use of Qualitative Description as a method in this study, the data used is by collecting data from research objects and analyzing procedures and credit distribution systems. The research data was collected through interviews, observation, and documentation. The results of the research show that credit distribution processes are carried out in various stages of the procedure, namely: the credit application stage, the interview stage, data analysis, debtor visits, collateral assessment, credit analysis, credit decisions, credit binding, and credit disbursement. By having an in-depth understanding of this process and the factors that influence it, we can identify areas for improvement and implement relevant measures to enhance the success of the credit distribution system.