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All Journal Dinar: Jurnal Ekonomi dan Keuangan Islam JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Aktiva: Journal Of Accountancy and Management
Juliati Nasution, Yenni Samri
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Religion Economics, Econometrics & Finance Social Sciences

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Journal : Dinar: Jurnal Ekonomi dan Keuangan Islam

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Examination of the Internal Control Systems in the Procedure of Receiving and Returning Collateral at Pegadaian Sharia Nasution, Alya Elva Lianda; Juliati Nasution, Yenni Samri; Nurwani, Nurwani
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2: Agustus 2024
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v11i2.26005

Abstract

The purpose of this study is to find out and evaluate the implementation of the internal control system for the receipt and return of Sharia Pawnshop collateral.This research is qualitative, using the case study method. The subject of this research is Pegadaian Syariah ar Hakim, Medan, Indonesia, and the object of the research is the implementation of an internal control system for the return of collateral. Data collection techniques use interviews, direct observation, and documentation.The results of the study found that the implementation of the internal control system for the return of collateral still needs to be improved, especially in management, Because there are still dual positions in the administrative department, this may cause fraud and ultimately weaken internal control, especially in the procedure for receiving and returning collateral.
Co-Authors Daulay, Yusrina Dessy Rahmadani Hasibuan, Indra Mualim Laylan Syafina, Laylan Nasution, Alya Elva Lianda Nurwani Nurwani, Nurwani Tambunan, Khairina Tanjung, Ahmad Fuadi