The Effect of Implementing an Auction Item System and Social Factors on Profit and Loss Reports at PT. Pegadaian UPC Sukaria
DOI:
https://doi.org/10.54065/jss.6.2.2026.933Keywords:
Auction System, Social Factors, Financial Performance, Profit and Loss, Corporate Auctions, Quantitative Analysis, Pegadaian, Regression AnalysisAbstract
This study highlights the importance of auction systems and social factors in improving financial performance, operational efficiency, profitability, business sustainability, and contributing to empirical research on corporate auction mechanisms. The research adopts a quantitative descriptive–verificative approach conducted at PT Pegadaian (Persero) Sukaria UPC, Makassar. The study population consists of auction and financial records, with purposive sampling applied to select relevant data for analysis. Data collection is carried out using financial documents and structured questionnaires designed to measure social factors such as trust, perceived fairness, and awareness of the auction process. The questionnaires apply a Likert scale to ensure consistency in capturing respondents’ perceptions. Data analysis utilizes descriptive and inferential statistical methods, supported by classical assumption tests to ensure the validity and reliability of the regression model. The analytical procedures include descriptive statistics, simple linear regression analysis, normality testing, heteroscedasticity testing, and multicollinearity testing. A simple linear regression model is specifically employed to examine the effect of auction item implementation on profit and loss. The findings indicate that auction items have a positive and highly significant effect on profit and loss. The regression coefficient of 1.375, supported by a t-value of 9.235 and a p-value below 0.001, demonstrates a strong relationship between the value of auctioned items and financial performance. The F-test confirms the overall model’s statistical significance, with an F-value of 85.292 and a p-value below 0.001. The coefficient of determination (R²) of 0.914 indicates that 91.4% of the variation in profit and loss is explained by auction item value. These results highlight the effectiveness of auction mechanisms in increasing profitability and provide practical and theoretical insights into the relationship between auction systems, social dynamics, and financial performance.
References
Adiguna, P., Kusnaedi, U., & Hakim, R. (2024). The role of microfinance institutions in supporting financial inclusion and economic empowerment in Indonesia. Jurnal Ilmiah Akuntansi dan Bisnis, 9(2), 134–142. https://doi.org/10.38043/jiab.v9i2.6024
Adila, H. U., Arifin, T., & Abdal, A. (2024). Sharia pawnshops as an alternative to meeting social needs: A sociological review. Zona Law and Public Administration Indonesia.
Al Faiqoh, R. L., & Mugiyati, M. (2025). Peran manajemen Pegadaian Syariah dalam meningkatkan inklusi keuangan masyarakat. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 7(12), 4304–4318. https://doi.org/10.47467/alkharaj.v7i12.10209
Demirgüç-Kunt, A., Klapper, L., Singer, D., Ansar, S., & Hess, J. (2018). The Global Findex Database 2017: Measuring financial inclusion and the fintech revolution. World Bank Group. https://doi.org/10.1596/978-1-4648-1259-0
Devi, S., Herawati, N. T., & Musmini, L. S. (2021). Sinergi lembaga perkreditan desa dalam mendukung financial inclusion. Jurnal Kajian Akuntansi, 5(1), 86–112. https://doi.org/10.33603/jka.v5i1.4403
Djatie, E. I. A., Hewe Tiwu, M. I., & Ballo, F. W. (2025). Analisis pengaruh tingkat inflasi, pendapatan Pegadaian dan harga emas terhadap penyaluran kredit KREASI PT Pegadaian Cabang Kupang: Periode 2016–2023. Jurnal Ekonomi Bisnis dan Akuntansi, 5(1), 211–221. https://doi.org/10.55606/jebaku.v5i1.4989
Febriyanti, E., Puspitasari, I., & Utomo, A. S. (2025). The influence of working capital, cash turnover, and receivables turnover on the profitability of PT Pegadaian Syariah Indonesia (2019–2023). Eduvest: Journal of Universal Studies, 5(4), 3951–3959. https://doi.org/10.59188/eduvest.v5i4.50911
Ghosh, S., Sahu, T. N., & Mallik, G. (2025). Introduction. In Financial Inclusion (Sustainable Development Goals Series, pp. 1–15). Palgrave Macmillan. https://doi.org/10.1007/978-981-95-3385-5_1
Khoiriyah, D. N., & Amalia, F. (2023). Dampak inklusi dan literasi keuangan terhadap ketimpangan pendapatan melalui kredit UMKM di Indonesia tahun 2016 dan 2019. Jurnal Riset Ekonomi dan Bisnis, 16(1), 16–31. https://doi.org/10.26623/jreb.v16i1.6303
Klemperer, P. (2022). Auctions: Theory and practice.
Maysura, N. A., Sudirman, L., Nugraha, X., & Fitri, W. (2025). Legal safeguards for consumer collateral protection at pawnshops in Indonesia. Barelang Journal of Legal Studies, 1(2). https://doi.org/10.37253/barjoules.v1i2.8864
Meilinda, Y., Triandi, T., Kusuma, R. D., & Pramiudi, U. (2024). Implementasi sistem informasi akuntansi kredit gadai emas di PT Pegadaian. Jurnal Aplikasi Bisnis Kesatuan, 4(1). https://doi.org/10.37641/jabkes.v4i1.1893
Panjaitan, A. R., Amriani, R., & Salam, R. (2025). Analysis of the auction mechanism for rahn collateral in Islamic pawnshops. Islamic Economic Journal of Indonesia, 15(1), 1–15. https://doi.org/10.5281/zenodo.891170
Samosir, P. M., Tiara, S., Hanafi, R., & Fauzi, I. (2024). Analysis of the implementation of the Pegadaian Digital Service (PDS) application on financial performance at PT Pegadaian Regional Office I Medan. International Journal of Education, Social Studies, and Management, 4(2), 779–791. https://doi.org/10.52121/ijessm.v4i2.372
Sari, I., Tangdigau, G. Y., Bandaso, C. N., & Mapandin, R. S. (2025). Analisis Rasio Solvabilitas dan Profitabilitas untuk Menilai Kinerja Keuangan pada PT Indofood CBP Sukses Makmur Tbk Periode 2021-2024. Journal Social Society, 5(2), 1578–1587. https://doi.org/10.54065/jss.5.2.2025.920
Susanti, S. P., Rahayu, W. H., & Nurhayati, N. (2023). Analysis of financial ratios on profitability at PT Pegadaian Indonesia (2008–2022). International Journal of Multidisciplinary Research and Analysis, 6(9), 4436–4443. https://doi.org/10.47191/ijmra/v6-i9-62
Utami, A. T., & Yustati, H. (2024). Implementasi lelang barang jaminan di Pegadaian Syariah KM.6,5 Cabang Bengkulu. JEPI: Jurnal Ekonomi dan Pembangunan Indonesia, 2(4). https://doi.org/10.61132/jepi.v2i4.946
Yaqin, M. A., Shofian, D. E., & Stybudi, B. (2026). Analisis Rasio Profitabilitas sebagai Alat untuk Mengukur Kinerja Keuangan pada UMKM SW Group Magelang . Journal Social Society, 6(1), 1–14. https://doi.org/10.54065/jss.6.1.2026.911
Yunus, M. H., Baso, U. A., Nadia, N., Pradina, W. A., & Adnyani, N. K. D. (2025). Analisis Struktur Modal dalam Meningkatkan Profitabilitas pada PT. BNI (Persero)Tbk Periode 2021-2024. Journal Social Society, 5(2), 1512–1522. https://doi.org/10.54065/jss.5.2.2025.921
Zainuddin, M., Andriani, A., & Mutaqin, A. (2025). Konvergensi finansial syariah: Sinergi emas, inklusi digital, dan ketahanan sosial-ekonomi dalam praktik Pegadaian Syariah. Al-Muhasib: Journal of Islamic Accounting and Finance, 5(1). https://doi.org/10.30762/al-muhasib.v5i1.2233
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Nurfelissha Az Zahra, Alamsjah Alamsjah, Firman Syah
This work is licensed under a Creative Commons Attribution 4.0 International License.
License and Copyright Agreement
- Authors retain copyright and other proprietary rights related to the article.
- Authors retain the right and are permitted to use the substance of the article in their own future works, including lectures and books.
- Authors grant the journal the right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post or self-archive their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
