Skripsi

PROSEDUR AKUNTANSI PINJAMAN KCA (KREDIT CEPAT AMAN) PADA PT PEGADAIAN UPC DEMANG LEBAR DAUN

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Operational activities in credit lending in non-bank financial institutions require regular accounting procedures to ensure accurate presentation of financial statements. This final report aims to understand the KCA (Kredit Cepat Aman) loan procedure and its accounting treatment at PT Pegadaian UPC Demang Lebar Daun. Data were collected through direct observation, interviews with appraisal and cashier staff, and literature review from relevant sources. The KCA loan procedure consists of four stages: completing the Credit Application Form, appraising the collateral, signing the Pawn Certificate, and disbursing funds after deducting administrative fees. Loan settlement can be carried out through full repayment, extension, or collateral auction if the customer fails to meet obligations by the due date. Based on findings during the internship, it can be concluded that the KCA loan procedure at PT Pegadaian UPC Demang Lebar Daun has been running in an orderly and structured manner, accounting records are processed automatically through the centralized PASSION system, and all accounting treatments are in accordance with PSAK 71 on Financial Instruments and PSAK 1 on Presentation of Financial Statements.

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Detail Information

Series Title

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Call Number

T2006542026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xvii, 89 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.407

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Manajemen.
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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