EVALUASI SISTEM INFORMASI AKUNTANSI PENERIMAAN BARANG JAMINAN PADA PT. PEGADAIAN EVA GROUP KOTA MATARAM NUSA TENGGARA BARAT

The results of the study conducted by Wartoyo & Meutia (2017) which examined "Analysis of the application of accounting information systems in supporting the effectiveness of internal control of murabahah financing in Islamic banks". This study aims to determine the application of accounting information systems in supporting the effectiveness of internal control of murabahah financing at PT Bank BNI Syariah Cirebon Branch Office. This study uses a qualitative method with descriptive analysis. Based on the results of the study and discussion, it can be concluded that the application of the murabahah financing accounting information system has been implemented by PT Bank. The analysis applied by the researcher in this study is the descriptive analysis technique. Descriptive analysis techniques are an analytical approach that involves collecting, clarifying, and interpreting relevant data related to the research problem. After that, the data is analyzed to then draw conclusions from the results of the study, Ulum and Juanda (2018). The application of the collateral receipt accounting information system at PT. Pegadain Eva Group has been carried out in accordance with the standard operating procedure provided by the company. The application of the collateral receipt accounting information system at PT. Pegadaian Eva Group has been designed simply so that it has simple procedures, easy to understand and not many parts are involved, The collateral acceptance system still needs improvement or additions in several documents used, accounting records, related functions and special training for the cashier section. Although simple, the collateral acceptance system at PT. Pegadaian Eva Group is quite good, in terms of assessment and storage of collateral, only certain parts need additional documents used and related functions, so that when the collateral acceptance transaction process occurs at PT. Pegadaian Eva Group can be more effective and better in the future.