EVALUASI SISTEM PENGENDALIAN INTERN PENYIMPANAN DAN PENGELUARAN BARANG JAMINAN EMAS PADA PERUM PEGADAIA

HARTOYO, KHARISMAWAN (2010) EVALUASI SISTEM PENGENDALIAN INTERN PENYIMPANAN DAN PENGELUARAN BARANG JAMINAN EMAS PADA PERUM PEGADAIA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Public company Pegadaian Kartasura branch is a state owned company which is engaged in mortgage lending valuables and bail. Public company Pegadaian currently experiencing growth and competition that will occur due to the existence of sharia public company pegadaian. With growing competition and that will happen Public company pegadaian should increase the level of public trust to the Public company Pegadaian, especially in public goods that guarantees leave as collateral. that's why this research is done to learn more about internal control systems of storage and security expenditures of goods guaranteed gold incurred in Public company Pegadaian. This study aims to determine the internal control system that was in effect on the storage and expenditure of the existing warranty on Public company Pegadaian Kartasura current branch. Once known, can be evaluated against the internal control systems that already exist. These evaluations will show the strengths and weaknesses of internal control systems of storage and security expenditures of goods guaranteed gold that have been running the company. The results showed that Kartasura Public company Pegadaian branch already has a clear organizational structure. Seen from the line of authority and responsibility. Documents which are used also have a printed serial numbered, so the ease of recording and checking. However, there are still weaknesses in the run functions such as security and storage of goods in the warehouse holders hold by one person. Currently there are no staff who hold function and the holders of warehouse storage. Estimator and manager of two functions concurrently due to staff vacancies. Goods warranty outside the warehouse for too long of gold that increase the risk of losing or giving false numbers. Should clearly mentioned that both functions are different and must be held by the two staffs. Should raise a new employee to hold both these functions. Collateral should immediately enter into a warehouse in gold after the agreement granting credit to customers. Thus there are no more staff who are also two functions and reducing the risk of collateral goods of gold to prevent fraud and increase security of goods guaranteed gold. Keyword: storage and security expenditures of goods guaranteed gold

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Isro'iyatul Mubarokah
    Date Deposited: 15 Jul 2013 17:11
    Last Modified: 15 Jul 2013 17:11
    URI: https://eprints.uns.ac.id/id/eprint/4546

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