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All Journal Journal Of Business, Finance, and Economics (JBFE) Jurnal Accounting UNIPA Jurnal Akuntan Publik
Fransiscus De Romario
Universitas Nusa Nipa
Economics, Econometrics & Finance

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ANALISIS PENANGANAN KREDIT MACET DALAM UPAYA MENGURANGI TINGGINYA NON PERFORMANCE LOAN (NPL) PADA KSP KOPDIT OBOR MAS CABANG AGROBISNIS Juliana Susanti Fentura Leleln; Maria Nona Dince; Fransiscus De Romario
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.269 KB) | DOI: 10.2221/accounting.v2i1.34

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penanganan kredit macet dalam upaya mengurangi tingginya Non Performance Loan pada KSP Kopdit Obor Mas Cabang Agrobisnis. Pengumpulan data dalam penelitian ini menggunakan metode  observasi, wawancara dan dokumentasi. Jenis penelitian ini menggunakan teknik analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa faktor-faktor yang mempengaruhi terjadinya kredit bermasalah yaitu (1) Dari pihak kreditur yaitu kurang rutin dalam memonitoring usaha anggota. (2) Dari pihak debitur yaitu adanya perbedaan karakter anggota. Upaya KSP Kopdit Obor Mas dalam penanganan kredit bermasalah untuk menurunkan Non Performance Loan (NPL) adalah dengan cara restrukturisasi kredit: Rescheduling (Penjadwalan Ulang), Reconditioning (Penataan Kembali),Refinancing (Pendanaan Kembali).
Analisis Penerapan Kebijakan Rescheduling Sebagai Upaya Penyelesaian Kredit Bermasalah Pada Koperasi Kopdit Pintu Air Cabang Bola Maria Yerista Mindiyati; Yosefina Andia Dekrita; Fransiscus De Romario
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1038

Abstract

Branch Watergate Cooperative This study aims to determine the Application of Rescheduling Policy as an Effort to Resolve Non-Performing Loans at the Bola Branch Watergate Cooperative. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or conclusions. The results of this study show that the causes of non-performing loans are: internal factors include: Less selective cooperatives in the analysis of credit, Lack of survey processes and the existence of family relationships. . External factors include mental factors, economic factors seen from the low income of members, member errors in calculating and not understanding well the business made so that they experience failure in managing the business, members are tempted by 3 times the share loan, and lack of communication. The implementation of rescheduling policy as an effort to resolve non-performing loans has gone well and meets the criteria. The rescheduling process was successful because most members were able to pay off the loan.
Penerapan Akuntansi dalam Rumah Tangga : Studi Fenomenologi pada Ibu-ibu Rumah Tangga di Desa Maulo’o Kecamatan Paga Kabupaten Sikka Maria Adinda Nona Febi; Wilhelmina Mitan; Fransiscus De Romario
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5682

Abstract

This study aims to examine the role of accounting in the Maulo'o Village community and how accounting is applied in households regarding four important things, namely budgeting, recording, decision making and long-term planning. This study uses a qualitative method with a phenomenological study approach. The results of the study indicate that the application of accounting in households plays a very important role in people's lives. The important role of accounting and the benefits of accounting in household life are useful for stabilizing household finances, controlling expenses and prioritizing primary needs and preventing families from debt activities. The application of accounting in the decision-making practices of eight housewife informants in Maulo'o Village always discusses with her husband in making decisions and also prioritizes primary needs such as children's education costs and does not forget to always save for future needs.
Co-Authors Juliana Susanti Fentura Leleln Kristantia Usfunan Maria Adinda Nona Febi Maria Nona Dince Maria Yerista Mindiyati Wilhelmina Mitan Yosefina Andia Dekrita