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All Journal Jurnal Riset Akuntansi
Nadila Afriliana
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Economics, Econometrics & Finance

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Perbandingan Praktik Manajemen Kredit dalam Mencegah Kredit Macet pada Koperasi Murah Hati dan Koperasi Patuh Karya di Kabupaten Lombok Timur Nadila Afriliana; Muhammad Zainul Majdi; Pahrudin Pahrudin
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3935

Abstract

This study is motivated by the importance of effective credit management in ensuring the sustainability of savings and loan cooperatives, particularly in reducing non-performing loans. Differences in credit management practices across cooperatives represent a relevant issue, especially in balancing formal system-based approaches and trust-based social mechanisms. This study aims to analyze and compare credit management practices in preventing loan defaults at Koperasi Murah Hati and Koperasi Patuh Karya in East Lombok Regency. A qualitative approach with a comparative design was employed. Data were collected through in-depth interviews, observation, and documentation involving cooperative management and borrowing members, and analyzed using data reduction, comparative tabulation, and descriptive-analytical interpretation. The findings reveal that Koperasi Murah Hati applies a trust-based approach characterized by simplified procedures without collateral and field verification, while Koperasi Patuh Karya implements a more formal system through administrative verification, feasibility assessment, and collateral requirements. However, Koperasi Murah Hati shows a lower non-performing loan rate (3.7%) compared to Koperasi Patuh Karya (10.5%). These findings indicate that effective credit management is influenced not only by formal systems but also by social factors such as trust and communication.
Co-Authors Muhammad Zainul Majdi Pahrudin Pahrudin