Evaluasi Sistem Pengendalian Intern Terhadap Pemberian Dan Pelunasan Kredit (Studi Kasus Perum Pegadaian Cabang Lawang Malang)

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Source: OAI


    This research represent case study at Perum Pegadaian Cabang Lawang Malang with title " System Evaluation Internal Control To Giving And Redemption of Credit" is Perum Pegadaian Cabang Lawang Malang. Target of this research is to factors what require to be paid attention in applying internal control system to giving and redemption of credit at Perum Pegadaian Cabang Lawang Malang. Result of this research is expected can be made upon which consideration by side perum of the pawnship office especially regarding internal control system as assessment to giving and redemption of credit raised by client side. In finishing this research, researcher use data analysis of diskriptif qualitative, that is by using the following stages;steps step: related to internal control system evaluation is system elements internal control of itself cover organization chart, authority system and record-keeping procedure, healthy activity practice, quality of employees matching with its area. From result of research which is generate that organization chart and authority system at Perum Pegadaian Cabang Lawang Malang in general have divided clearly between existing functions with duty had by each relevant function, but geminating of position there is still done by a employees, leave permit representing rights to employees during the time there are consideration of pawnship office side so that responsibility and duty from each function can walk at ease. Recruitment of employees pawnship office of branch of lawang unlucky still done by perum of pawnship office of center pemengang of policy. Record-Keeping procedure at form of SP ( redemption slip) only made one doubling which is delivered at client as redemption voucher so that at part of administration less knowing is clearer the than result of done record-keeping it. Pursuant to conclusion above, writer suggest to conduct dissociation of responsibility and function to avoid deviations which [is] possibility can happened. Record-Keeping procedure at form of SP ( redemption slip) better be made by two doubling where addition double both delivered at part of administration as adaptation evidence in done record-keeping.