This final report discusses the prosedure auction of collateral pledge that
aims to identify the calculation in determining the selling price of collateral
pledge and the process auction of collateral pledge in State-Owned Pawnshop
Firm of Kebumen Branch Office. Data Collection methods used in the preparation
of this final report was inthernship that included interviews and observations as
well as find out the books related to the auction. The report showed that the
procedure auction of collateral pledge in State-Owned Pawnshop Firm of
Kebumen Branch Office in accordance with the teory of accounting systems
learned during lectures in college, but the implementasion process was not fully in
appropriate procedures.