ANALISIS SISTEM INFORMASI AKUNTANSI KREDIT CEPAT AMAN (KCA) PADA PT. PEGADAIAN (PERSERO) CABANG MEGAMAS

Abstract

Credit distribution with minimal risk must be implemented through a systematic approach, as it can be both profitable and risky if not managed properly. This study aims to analyze the accounting information system of Kredit Cepat Aman (KCA) and evaluate its effectiveness at PT. Pegadaian (Persero) Megamas Branch. The research adopts a qualitative descriptive
approach, utilizing observation, interviews, and documentation for data collection. The results indicate that the KCA accounting information system across five elements—stakeholders involved, procedures, documents, software, and hardware—has been effective. However, the stakeholder element, specifically the appraisers, still faces challenges in accurately determining appraisal values, which impacts the loan amount provided. Recommendations include maintaining the effectiveness of the existing system and improving the accuracy of appraisers, such as replacing gold testing water every two weeks to ensure accurate appraisals. Additionally, PT. Pegadaian is advised to enhance precision in the acceptance and appraisal of collateral items to minimize.

Keywords: Accounting, Accounting Information System, Kredit Cepat Aman