Kebijakan Perlakuan Piutang Bermasalah pada Koperasi Simpan Pinjam Artha Tunggal Makmur
DOI:
https://doi.org/10.30595/kompartemen.v17i2.4646Abstract
ABSTRAK
Koperasi simpan pinjam adalah salah satu koperasi dimana paling dominan yang digunakan masyarakat saat ini. Pinjaman kredit adalah salah satu sarana dimana masyarakat mengunakan untuk mengelola dan merupakan tambahan modal untuk usaha yang dimiliki.Seiring berjalannya waktu tidak menutup kemungkinan jika usaha masyarakat mengalami penurunan hasil. Dari hal tersebut maka akan timbul ketidaklancaran dan keterlambattan pembayaran kredit/ pembayaran pinjaman. Ini lah resiko pinjaman kredit bagi koperasi.Kerugian ini adalah kerugian dari keterlambatan pembayaran pinjaman khusus untuk hal ini adalah Koperasi Simpan Pinjam Artha Tunggal Makmur. Untuk menangani kasus keterlambatan pinjaman pihak koperasi menggunakan beberapa cara yakni Reschedulling, Reconditioning,Restructuring dan penghapusbukuan pinjaman.
Tujuan dari penelitian ini yakni dapat mengetahui bagaimana kebijakan yang diterapkan Koperasi Simpan Pinjam Artha Tunggal Makmur dalam perlakuan piutang dan bagaimana standar penanganan yang dilakukan koperasi untuk menangani pinjaman bermasalah dan juga memberikan suatu hasil untuk mengajukan penghapusbukuan yang masih belum diterapkan. Ruang lingkup penelitian ni adalah profil dari Koperasi Simpan Pinjam Artha Tunggal Makmur dan kebijakan perlakuan piutang. Metode yang digunakan adalah wawancara langsung kepada manager,pembukuan dan pihak lapangan koperasi dan mengamati langsung dalam penanganan pinjaman bermasalah pada Koperasi Simpan Pinjam Artha Tunggal Makmur dan juga melakuan pengumpulan data dari berbagai sumber. Metode yang digunakan dalam penelitian ini adalah metode diskriptif kualitatif yakni suatu pembahasan yang dilakukan secara sistematis, berdasarkan fakta dan akurat salah objek yangn tengah diteliti.
Penelitian ini membandingkan dalam sebelum dan sesudah diadakannya penghapusbukuan pinjaman bermasalah yang menjelaskan mengenai dampak yang berhubungan dengan koperasi. Hal ini ditujukan untuk mengajukan kebijakan penghapusbukuan kepada pihak pengurus koperasi untuk menerapkannya kebijakan tersebut agar tidak menambah buruk perputaran piutabg. Dan sebagai saran untuk Koperasi Simpan Pinjam Artha Tunggal Makmur agar meerapkan kebijakan penghapusbukan dan segera melakukan penanganan pinjaman bermasalah agar tidak ada lagi pinjaman pinjaman bermasalah yang dapat mmpengaruhi kinerja dan sisa hasil usaha koperasi.
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Kata Kunci : penanganan pinjaman bermasalah, perputaran piutang
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ABSTRACT
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Savings and loan cooperatives are one of the most dominant cooperatives used by the community today. Credit loans are one of the means by which the community uses to manage and is an additional capital for the business they have. As time goes on it does not rule out if the business community experiences a decline in yield. From this, there will be irregularities and negligence of credit payments / loan payments. This is the risk of credit loans for cooperatives. This loss is the loss from the late payment of special loans for this matter is the Savings and Loan Cooperative Artha Tunggal Makmur. To deal with cases of delay in loans the cooperative uses several methods, namely rescheduling, reconditioning, restructuring and loan write-offs.
The purpose of this study is to find out how the policies implemented by the Savings and Loan Cooperative of Artha Tunggal Makmur in the treatment of accounts receivable and how the standard of handling carried out by cooperatives to deal with problem loans and also provide a result to submit write-offs that have not yet been implemented. The scope of this research is the profile of the Artha Tunggal Makmur Savings and Credit Cooperative and the policy on the treatment of accounts receivable. The methods used are direct interviews with managers, bookkeeping and cooperative field parties and observe directly in handling problem loans at the Savings and Loan Cooperative at Artha Tunggal Makmur and also collect data from various sources. The method used in this study is a qualitative descriptive method that is a discussion carried out systematically, based on facts and accurate wrong objects that are being studied.
This study compares in before and after the holding of problematic loan write-offs that explained the impacts associated with cooperatives. This is intended to submit a written-off policy to the cooperative management to implement the policy so as not to add bad credit. And as a suggestion for the Savings and Loan Cooperative of Artha Tunggal Makmur to implement an abolition policy and immediately handle problem loans so that there are no more problem loans that can affect the performance and the remaining results of the cooperative effort.
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Keywords: handling problem loans, receivable turnover
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