Analisis Penerapan Sistem Informasi Akuntansi Pelelangan atas Barang Jaminan Gadai pada PT Pegadaian Area Denpasar 1
| Main Authors: | Kadek Arysta Maharani, Dewi, Putu Eka Dianita Marvilianti |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
Universitas Pendidikan Ganesha
, 2023
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| Online Access: |
https://ejournal.undiksha.ac.id/index.php/JJA/article/view/48598 https://ejournal.undiksha.ac.id/index.php/JJA/article/view/48598/25713 |
Daftar Isi:
- Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi akuntansi pelelangan atas barang jaminan gadai pada PT Pegadaian Area Denpasar 1 dan yang tepat diterapkan pada PT Pegadaian, penyebab sistem informasi akuntansi pelelangan atas barang jaminan gadai pada PT Pegadaian Area Denpasar 1 tidak mampu mencegah naiknya saldo BJDPL, serta dampak terhadap kinerja perusahan. Metode pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, dan studi pustaka. Metode analisis yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian ini menunjukan bahwa sistem informasi akuntansi pelelangan atas barang jaminan gadai yang diterapkan pada PT Pegadaian Area Denpasar 1 belum mampu mencegah naiknya saldo BJDPL diakibatkan oleh faktor internal perusahan (system error dan human error) dan faktor eksternal perusahaan (ketidak mampuan nasabah dalam melunasi kewajiban dan perubahan data diri nasabah). Sistem informasi akuntansi pelelangan atas barang jaminan gadai pada PT Pegadaian Area Denpasar 1 berpengaruh positif terhadap kinerja perusahaan, dengan kelemahan sistem yang masih dapat dicegah dan diperbaiki.
- This study aims to determine the application of the accounting information system for the auction of pledged collateral at PT Pegadaian Area Denpasar 1 and which is appropriate to be applied to PT Pegadaian, the cause of the accounting information system for the auction of pledged collateral at PT Pegadaian Area Denpasar 1 is not able to prevent the increase in the balance of BJDPL, and the impact on company performance. Primary data obtained from interviews. Meanwhile, secondary data were obtained from company profiles, monthly outlet performance evaluation reports, OSL performance reports for the position of the Denpasar Regional Office, and an overview of the application of an auction accounting information system for collateralized goods at PT Pegadaian Area Denpasar 1. Data collection methods were carried out through observation, interviews, documentation, and literature study. The analytical method used is descriptive qualitative method. The results of this study indicate that the auction accounting information system for pledged collateral applied to PT Pegadaian Area Denpasar 1 has not been able to prevent the increase in BJDPL balances caused by internal company factors (system error and human error) and company external factors (customer's inability to pay off obligations and changes in customer personal data). The auction accounting information system for pledged collateral at PT Pegadaian Area Denpasar 1 has a positive effect on company performance, with system weaknesses that can still be prevented and corrected.