Skripsi

TINJAUAN MEKANISME PERHITUNGAN DAN PENGAKUAN PENDAPATAN SEWA MODAL PADA PRODUK KREDIT KEPEMILIKAN EMAS (KKE) DI PT PEGADAIAN UPC LEBONG SIARANG

---

This observation aims to observe the calculation mechanism and recognition of capital lease income on the Gold Ownership Credit (KKE) product at PT Pegadaian UPC Lebong Siarang. The report was prepared through direct observation, documentation, and data collection during the internship period from January to March 2026. Based on the observation results, it shows that the calculation of capital lease is carried out systematically using a computerized system with a rate of 1.08% per month of the remaining principal financing, and the results are proven accurate when compared with manual calculations. From an accounting perspective, revenue recognition has used an accrual basis, where revenue is recognized in stages according to installment maturity, thus complying with the principles contained in PSAK 115. In addition, during the observation period, there were 73 customers recorded with a total transaction of 628 grams of gold, which indicates fluctuations in financing activities and affects the company's operating income. Overall, the calculation mechanism and revenue recognition on the KKE product have been running well, however, regular monitoring and control are still needed to minimize the potential for system errors.

---

Availability

Detail Information

Series Title

-

Call Number

T2007302026

Publisher

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

Collation

xvii, 96 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.07

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Akuntansi keuangan
Prodi Diploma III Akuntansi

Specific Detail Info

-

Statement of Responsibility

MI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment