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All Journal International Journal of Management, Economic and Accounting
Diva Maulidia
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Economics, Econometrics & Finance

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ANALYSIS OF THE INTERNAL CONTROL SYSTEM FOR FIXED ASSETS AT THE DEPARTMENT OF INDUSTRY, TRADE, ENERGY AND MINERAL RESOURCES OF NORTH SUMATRA PROVINCE Dito Aditia Darma Nasution; Diva Maulidia; Nurhidayah Dalimunthe; Reva Putri Arihan; Bella Viona Sitompul
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to determine whether the internal control system for fixed assets at the North Sumatra Provincial Office of Industry, Trade, Energy, and Mineral Resources complies with the components of the internal control system according to Government Regulation No. 60 of 2008. The types of data used are primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation. The data was analyzed using qualitative descriptive methods. The results of the study indicate that the implementation of the internal control system for fixed assets at the North Sumatra Provincial Office of Industry, Trade, Energy and Mineral Resources is in accordance with the components of the internal control system as stipulated in Government Regulation No. 60 of 2008, except for the control activities component of the physical control subcomponent of assets, the risk assessment component, and the monitoring component, which still have weaknesses such as asset loss and damage due to the lack of optimal physical supervision of assets.
FINANCIAL RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE AT PT PEGADAIAN (PERSERO) USING PROFITABILITY, LIQUIDITY AND SOLVENCY RATIOS FOR THE 2020-2024 PERIOD Jason Nicholas Bonar Parulian Tampubolon; Jessica Dwi Yolanda Pandiangan; Iin Sri Ayu Sihotang; Diva Maulidia; Sabrina Salsabilah; R.Ayu. Fatimah; Firdha Dwi Yudha Lubis; Anggi Pratama Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the financial performance of PT Pegadaian (Persero) during the 2020–2024 period using financial ratio analysis. The financial ratios employed in this research include profitability ratios, liquidity ratios, and solvency ratios. This analysis is conducted to assess the company’s ability to generate profits and to fulfill both short-term and long-term financial obligations.The research method used is descriptive quantitative analysis. The data utilized are secondary data obtained from published financial statements, and the data collection technique is documentation. The data are then analyzed using descriptive analysis through financial ratio calculations. The results indicate that, in general, the financial performance of PT Pegadaian (Persero) experienced fairly positive development during the study period. Profitability ratios, particularly Return on Assets (ROA), show an increasing trend, indicating that the company’s ability to manage assets to generate profits has become more effective. However, several liquidity and solvency ratios still indicate conditions that require management attention to ensure a balanced relationship between assets, liabilities, and equity. Therefore, PT Pegadaian (Persero) needs to continuously improve financial management efficiency to achieve more optimal and sustainable performance in the future.
Co-Authors Anggi Pratama Nasution Bella Viona Sitompul Dito Aditia Darma Nasution Firdha Dwi Yudha Lubis Iin Sri Ayu Sihotang Jason Nicholas Bonar Parulian Tampubolon Jessica Dwi Yolanda Pandiangan Nurhidayah Dalimunthe R.Ayu. Fatimah Reva Putri Arihan Sabrina Salsabilah