Analysis Of The Accounting System For Providing Precious Metal Investment Credit At Gallery 24 In Improving Future Investment (At PT. Pegadaian Sukabumi Branch)
DOI:
https://doi.org/10.61492/mqnake71Keywords:
Accounting Information System, Investment Credit, Precious Metal Investment, Gallery 24, PT Pegadaian.Abstract
This study aims to analyze the implementation of the accounting system for providing investment credit for Logam Mulia Galeri 24 at PT Pegadaian Sukabumi Branch, evaluate its effectiveness, identify implementation constraints, and analyze its role in increasing future investment. The study used a qualitative approach with a case study method. Data were obtained through interviews, observation, and documentation, then analyzed using the interactive model of Miles, Huberman, and Saldaña which includes data reduction, data presentation, and drawing conclusions. The results show that the credit accounting system has been implemented in accordance with the company's operational procedures through the process of financing applications, verification, approval, transaction recording, installment payments, and integrated financial reporting. The system is able to improve the accuracy of transaction recording, service efficiency, internal control, and management of receivables. However, its implementation still faces several obstacles, including the potential for human error, system disruptions, data synchronization between units, and credit risk. Overall, the accounting system for providing investment credit for Logam Mulia Galeri 24 contributes to improving the quality of financing management, strengthening customer trust, and supporting increased public investment in the future.
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Copyright (c) 2026 Nadia Putri Awaliah P, Elan Eriswanto, Sulaeman (Author)
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