ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI KREDIT NON GADAI PADA PT. PEGADAIAN (PERSERO) CABANG MANADO TIMUR

Abstract

This study aims to analyse the effectiveness of the Non-Pawn Credit Accounting Information System at PT. Pegadaian (Persero) Manado Timur Branch. Accounting Information Systems play a crucial role in supporting transaction recording and presenting accurate and relevant information as a basis for managerial decision-making. Additionally, Internal Control also plays a significant role in a company in preventing potential fraud that could negatively impact the company. This research was conducted at PT. Pegadaian (Persero) Manado Timur Branch. This study employed a qualitative method with a descriptive approach, using primary and secondary data sources. Data collection techniques included observation, interviews, and documentation. The study focused on the effectiveness of the Accounting Information System in the non-pawn credit department by examining whether its internal controls align with the COSO (Committee of Sponsoring Organisations of the Treadway Commission) theory. The research results indicate that the internal control of PT. Pegadaian (Persero) Manado Timur Branch according to COSO in the third component of control activities and the fifth component of monitoring is still not in accordance with COSO principles. This is due to the existence of inadequate division of functions and a monitoring system that still needs to be improved. Based on these conclusions, the recommendation for PT. Pegadaian (Persero) Manado Timur Branch is to separate the tasks of the department responsible for data entry and the department responsible for surveys, as well as to enhance monitoring during the loan repayment period to enable real-time monitoring.