Daftar Isi: EVALUASI SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN DAN PELUNASAN KREDIT (Studi Kasus Pada PT Pegadaian Cabang Klampis Bangkalan)

Daftar Isi:

The study aimed at describing the procedure of loan granting and repayment conducted by PT Pegadaian (Pegadaian, Ltd.) of Klampis Branch Bangkalan and to measure the effectivity of the implementation of internal control system over loan granting and repayment at PT Pegadaian of Klampis Branch Bangkalan. This study used secondary data collected from documentation and interview. Meanwhile, the data were analyzed using descriptive quantitative method by using steps in the principal elements of internal control system. The findings showed that there was a double duties in which the administrative duties were also handled by the cashier. It did not influence the control system, but it only slowed down the services. In addition, another finding showed that there was a less detailed recordings on the flowchart or the procedure of loan granting and repayment. The conclusion was that the procedure of loan granting and repayment conducted by PT Pegadaian of Klampis Branch Bangkalan was already good, but the recordings were still less detailed. Besides, the implementation of the internal control system over loan granting and repayment at PT Pegadaian of Klampis Branch Bangkalan was already effective.