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Mariana Mariana
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Journal : Jurnal Akuntan Publik

 1 
Proses Penanganan Pembiayaan yang Bermasalah di Koperasi Simpan Pinjam BMT Amana Sejahtera Mariana Mariana; Tutut Dewi Astuti
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i3.4024

Abstract

The process of handling financing aims to identify strategies for addressing problematic financing in savings and loan cooperatives or BMT (Baitul Maal Wat Tamwil). The research method employed is qualitative, utilizing structured interviews, field observations, and documentation for data collection. The primary factors contributing to problematic financing in BMTs are identified as internal factors (suboptimal analysis of documents and adherence to financing standard operating procedures) and external factors (dishonesty and untrustworthiness among members, malicious intentions, procrastination by members, and unintentional factors such as relocation and natural disasters). Handling strategies involve communication via mobile phones (WhatsApp messages or calls), issuing warning letters, and executing collateral. Efforts to mitigate problematic financing include strict adherence to standard operating procedures, adequate task allocation, the application of prudence principles, and enhancement of employee skills.
Co-Authors Achmad Ridwan Afina Muharani Syaftriani AHMAD RIDUAN Aidil Amar Amalina Nur Izzah Anhar Firdaus Ani Rahmadhani Kaban Annisa Muthia Haryani Annisa Nur Fitria Annur Suhadi Aqlima Geubrina Asfahani Asfahani Asrul Asrul Auzar Auzar Balia Ahmad Diah Fridayati Diana Diana Dwi Meilvinasvita Dwike Nabilla Eddy Roflin Edi Munawar Eka Maulida Riskiya Eka Rahmi Ekka Rindha Setyanie Elis Pebtianti Emma Novita Endah Sulistiyani Ermina Sari Fitroni Nuzula Putri Helda Orbani Rosa Hendri Irawan Heni Pujiastuti Heri Saputra Hermandra Hermandra I Made Eka Santosa Ismed Setya Budi J, Jusriadi Jonni Satria Julia Alfianti Julianto Julianto Jumiati Jumiati Kheriah Kheriah Khusnul Khotimah Kurnia Dyah Anggorowati, Kurnia Dyah LAKHARIS INUZULA Lely Hiryanto Lucky Tiara Dewi M. Rizhan Ridha Marhaeni Fajar Kurniawati Marlina Marlina Marlina Marlina Marta Dinata Martinus Budiantara Muhammad Indar Pramudi Muhammad Mahbub Muhammad Nur Mutia Ulfa NOOR AIDAWATI Norsalehah Norsalehah Nur Ayuni Khofifah Nur Mutmainnah Nurlina Nurlina Nurmina Nurmina Nurul Kamaliah Otang Kurniaman Pariyana Pariyana Putri Khairani Rahma Aulia Rahmad Rahmad Rahmani Rahmani Rahmaniar Rahmaniar Riani Baiduri Siregar Rifqoh Trikurnia Risky Yanti Rita Hayati Rudi Purwana Ryka Mutiara Sari Salamiah . Santi Suminar Satria Bagus Maulana Siti Hafsah Sri Winarsih Ramadana Suraiya Kamaruzzaman Suyatmin Suyatmin Syafrudin Syafrudin Teuku Zulkarnain Tutut Dewi Astuti Winarni Winarni Winda Novianti Yeni Irawan Yudhy Widya Kusumo Yuneary Yunearty Yuniarti Yuniarti Zariul Antosa Zohaib Hassan Sain Zulfikar Zulfikar Zulkarnaini Zulkarnaini