PENGARUH SISTEM PENGENDALIAN INTERNAL ATAS PEMBERIAN KREDIT PADA PT. PEGADAIAN (PERSERO) DI UPC KUMALA MAKASSAR

Abstract

This research aims to find out how the credit system at PT. Pegadaian. This research used descriptive qualitative method. The results show that from the internal controlling component according to the COSO, environment control, activities control, risk assessment, information and communication, and monitoring. It was found that there was a section that separates the duties of cashiers, estimators, officers and administration staff, in accordance with their respective authorities and responsibilities. This means that performance at PT. Pegadaian is effective. Companies should do the separation between the administration staff, accounting staff, and cashiers. This was done in accordance with existing accounting procedures, so that there will no difference between the theory and reality.