ANALISIS PENERAPAN SISTEM AKUNTANSI KREDIT USAHA RAKYAT (KUR) PADA PT.PEGADAIAN (PERSERO) CABANG BONTOBAHARI KABUPATEN BULUKUMBA

Abstract

This study aims to determine the application of the people's business credit accounting system (PBC) at PT.Pegadaian (Persero) Bontobahari Branch, Bulukumba Regency in order to obtain a transparent description of its application. The research method applied is a qualitative method. Where the research data was obtained from direct observation and interviews with the parties concerned. The results of this study indicate that using an accurate accounting system greatly facilitates the employees of PT.Pegadaian (Persero) Bontobahari Branch, Bulukumba Regency, in inputting the required data and documents. The implementation of a good accounting system will facilitate the Pegadaian's transaction path, both in managing data and structured notifications to customers.