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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI ACCOUNTABILITY
Fifke Masyie Siwu
Universitas Sam Ratulangi Manado
Economics, Econometrics & Finance

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EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN, PENGEMBALIAN DAN PELELANGAN BARANG JAMINAN PADA PT. PEGADAIAN (PERSERO) Siwu, Fifke Masyie; Poputra, Agus T.
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16022.6.1.2017.1-17

Abstract

PT. Pegadaian (Persero) provides loans to people with require collateral item as insurance. PT. Pegadaian have to keep the collateral save and maintain it secure, so that internal control for collateral items are necessary needed. The purpose of this research was to determine and evaluate the implementation of the internal control systems for receiving, returns, and auctions of collateral items at PT. Pegadaian (Persero). The method used is qualitative descriptive with five components of COSO to evaluate the effectivities of internal control that applied at PT. Pegadaian (Persero). The five components of the COSO internal control is the control environment, risk assessment, control activities, information and communication and monitoring. The results showed that internal control systems at PT. Pegadaian (Persero) have been support by Standard Operating Procedures for all operations and filed documents. But from the evaluation for internal control system of receiving, returns, and auctions of collateral items there are still task stacking at unit manager make internal control systems PT. Pegadaian (persero) still have lack of control.Keywords: Internal Control Systems, Collateral Item, COSO.
EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN ATAS PROSEDUR PENERIMAAN DAN PENGEMBALIAN BARANG JAMINAN PADA PT. PEGADAIAN (PERSERO) CABANG KALAWAT Siwu, Fifke Masyie
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 1, No 4 (2013): Jurnal EMBA, HAL 1650 - 1768
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.544 KB) | DOI: 10.35794/emba.1.4.2013.3367

Abstract

PT. Pegadaian (Persero) UPC Kalawat memberikan pinjaman kepada masyarakat dengan mensyaratkan barang jaminan sebagai pegangannya. PT. Pegadaian wajib menyimpan dan memelihara barang jaminan sehingga diperlukan pengendalian intern terhadap barang jaminan. Tujuan penelitian ini untuk mengetahui dan mengevaluasi penerapan sistem pengendalian intern atas prosedur penerimaan dan pengembalian barang jaminan pada PT. Pegadaian (Persero) UPC Kalawat. Metode yang digunakan adalah deskriptif  kualitatif. Hasil penelitian dapat diketahui bahwa sistem pengendalian intern di evaluasi dengan menggunakan lima komponen pengendalian intern COSO yaitu lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi dan pengawasan. Sistem pengendalian intern PT. Pegadaian (Persero) UPC Kalawat sudah baik, tetapi masih terdapat penumpukan tugas pada pengelola UPC dan barang jaminan tidak langsung di simpan pada saat menerima barang jaminan, sebaiknya barang jaminan segera di masukkan ke dalam gudang setelah terjadi penerimaan barang jaminan. Kata kunci: evaluasi, sistem pengendalian intern, barang jaminan.
Co-Authors Agus T. Poputra