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

Abstrak

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,