ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP SISTEM AKUNTANSI LELANG PT. PEGADAIAN UPC PANIKI MANADO

Abstract

This  research  is  motivated  by  the  importance  of  implementing  an  effective  internal control  system  within  the  accounting  information  system,  particularly  in  the  auction process  at  PT  Pegadaian  Unit  Pelayanan  Cabang  Paniki  Manado.  The  accounting information  system  plays a crucial role  in maintaining  the accuracy  of  financial  reporting, ensuring  operational  efficiency,  and  enhancing  customer  trust.  The  objective  of  this study  is  to  analyze  the  implementation  of  the  internal  control  system  in  the  auction accounting information system at PT Pegadaian UPC Paniki Manado. This research applies a  qualitative method with a descriptive approach  and utilizes  primary  data sources.  Data were  collected  through  direct  observation,  interviews,  and  documentation.  The  findings show  that  the  internal  control  system  has  been  adequately  implemented  in  terms  of organizational  structure,  task  execution,  and  the  quality  of  human  resources.  However, weaknesses  still  exist  in  the  authorization  and  recording  systems,  especially  regarding the  communication  of  auction  surplus  funds  to  customers.  These  shortcomings  reflect ineffective  communication,  which  may  result  in  decreased  customer  satisfaction  and potential  errors  in  financial  records.  The  study  recommends  that  the  company  increase briefing  hours  in  accordance  with  standard  operational  procedures,  rotate  employees  to optimize  the  auction  process,  enhance  the  use  of  information  technology,  and  conduct regular training to improve human resource competencies. Through these improvements, the  company  is  expected  to  strengthen  transparency,  improve  accuracy,  and  build greater customer trust in the auction process.