Evaluasi sistem akuntansi penerimaan kas (pelunasan pinjaman dan penjualan lelang)dan

pengeluaran kas(pemberian pinjaman dan pengembalian uang kelebihan lelang)pada PERUM

Pegadaian cabang Delanggu

Erika Widyasari

This purpose of the research is to know and evaluate the application of cash input and output as well as the
strength and the weakness of cash input and output in Perum Pegadaian cabang Delanggu. The evaluation
of cash input and output is very important, because the cash input and output system is part of the
corporation accounting system as a whole. Therefore the cash input system and cash output system must be
planned well, so that there will be no significant mistake, such as the mistake in recording, the mistake in
writing the number and total number, as well as another mistakes. The result of the evaluation shows that
Perum Pegadaian cabang Delanggu implements that cash input and output system quite well, it can be seen
because there are several strength; for example one function is not given full responsibility to do the entire
transaction phase, there is a control toward the credit given and the checking of security item trough the
Credit Warranty Letter (SBK) made in the center office then derived to the regional office and branch office,
then its use must be responsible, and there are several more strengths. In the other hand, there are also
some weaknesses; for example several documents used in credit issue do not have printed sequence
number, the number is only listed in Credit Warranty Letter (SBK), and there are several more weaknesses.
Based on the research, then the writer gives some recommendation for Perum Pegadaian cabang Delanggu
to do several improvement steps; for example Perum Pegadaian cabang Delanggu must use form having
printed sequence number in every kind of form/document, and another recommendations that can be used as
a correction by the Perum Pegadaian cabang Delanggu, so that in the future it can implement the cash input
and output in better performance.

1/1