Dokumentasi Sistem Informasi Akuntansi Tabungan Emas pada Bank Sampah Pancadaya

Abstract

Waste banks make a significant contribution to reducing the waste problem. Pancadaya Waste Bank has implemented the circular economy concept by accepting waste deposits from customers, sorting and selling it to collectors. The proceeds from the sale of waste are put into the customer's gold savings account at the pawnshop using the pawnshop agent application. Unfortunately, the Pancadaya Waste Bank does not yet have a well-documented gold savings information system, so it has the potential to cause problems if there is a vacancy or personal change in the waste bank management. This research aims to document the gold savings accounting information system at the Pancadaya Waste Bank using a document flowchart tool which describes the working procedures of each part involved in the system in detail. Using the case study method, the author collected data through direct observation and interviews in each section to obtain complete information about the Pancadaya Sampah Bank's gold savings accounting information system. The results of observations and interviews were analyzed to recommend improvements to the gold savings accounting information system by meeting adequate internal controls. Then this system is documented in the form of a Pancadaya Waste Bank Gold Savings Accounting Information System Document Flow Chart.