KEBANGKRUTAN DAN KEBANGKITAN LPD DESA PAKRAMAN TAMBLANG (Faktor penyebab, dampak, dan upaya perbaikannya) - ., Kadek Ratni Prabandani; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Nyoman Trisna Herawati, SE.AK,M.Pd. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2015)
Penelitian ini bertujuan untuk memperoleh temuan deskriptif mengenai:(1) Faktor penyebab bangkrutnya LPD Desa Pakraman Tamblang tahun 2009, (2) Dampak kebangkrutan LPD terhadap Pengurus, nasabah, desa pakraman, (3) upaya yang dilakukan sehingga LPD Desa Pakraman Tamblang dapat beroprasi lagi pada tahun 2014. Penelitian ini menggunakan metode kualitatif dimana data dikumpulkan melalui observasi, wawancara mendalam, dokumentasi, dan selanjutnya dianalisis melalui tiga tahapan yaitu reduksi data, penyajian data, serta penarikan kesimpulan. Hasil Penelitian ini menunjukkan bahwa: (1) Faktor penyebab kebangkrutan LPD ada dua yaitu faktor internal seperti tata kelola LPD yang lemah, lemahnya prosedur pencatatan laporan keuangan, penyalahgunaan wewenang. Dan faktor eksternal yaitu krisis kepercayaan masyarakat dan kebosanan.(2) Dampak terjadinya kebangkrutan bagi mantan pegawai adalah hilangnya lapangan pekerjaan, bagi nasabah tidak dapat mengambil tabungan /deposito serta terjebak rentenir / gadai gelap.(3) upaya yang dilakukan sehingga LPD dapat dibangun lagi yaitu melakukan perbaikan manajeman dengan mengganti pengurus dengan syarat dan ketentuan tertentu, mempertegas saksi serta peraturan awig-awig, serta melakukan sosialisasi guna mengembalikan kepercayaan masyarakat.Kata Kunci : Dampak kebangkrutan, faktor penyebab kebangkrutan, kebangkrutan, lembaga perkreditan desa, upaya perbaikan. This study had a purpose to obtain a descriptive findings about: (1) the causative factors of Tamblang rural credits institution’s bankruptcy in 2009, (2) the impact of the bankruptcy on the management, customers, as well as the local village, (3) some efforts attempted to reoperate this institution in Tamblang village in 2014. This study utilized a qualitative design by using data collected from observation, deep interview, and documentation, and then analyzed following three different stages, such as data reduction, data presentation and drawing conclusion. The results of the study indicated that: (1) the causative factors of the rural credits institution’s bankruptcy consisted of internal factor, like weak governance, for instance a poor procedure of financial report recordings, abuse of authority; and external factors such as crisis of public confidence, and boredom, (2) the impact of the bankruptcy for the office staffs that they had been suffering from loss of employment, and for the customer, they could not withdraw their own deposit and then stuck with moneylenders. (3) Efforts attempted to reoperate the LPD consisted of improving the management by replacing the old ones based on the predetermined provision, reinforce sanctions as well local regulations, and conducting socialization in order to restore the public trust.keyword : impact of bankruptcy, causative factors of bankruptcy, bankruptcy, rural credits institution, efforts of improvement