Work

Analysis of Internal Control Systems on Safe Quick Loans (KCA) at PT Pegadaian Megamas Branch

Year: 2025

Type: article

Abstract: This study aims to determine the internal control system for the provision of fast safe credit (KCA) based on 5 elements of COSO components, namely control environment, risk assessment, control activities, information and communication and supervision at PT Pegadaian Megamas branch. The research method used in this study is primary data with data collection techniques of observation, interviews, and documentation. The results of this study indicate that the internal control system includes 5 COSO components for the provision of KCA at PT Pegadaian Megamas branch has not been implemented properly, there is still a mismatch between the two components, namely misjudgment of collateral and behavior that is not integrity and ethical.

Source: Asian Journal of Applied Business and Management

DOI: 10.55927/ajabm.v4i1.66

Authors: Hanif Ibrahim Domili, Hendrik Gamaliel, Claudia Korompis

Institution: Sam Ratulangi University

Language: English

Topic: Financial Literacy and Behavior

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4408241102

FWCI:

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