Analisis Penerapan Sistem Informasi Akuntansi Pelelangan Atas Barang Jaminan Gadai Pada PT Pegadaian Area Denpasar 1

Abstract

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.