<![CDATA[This study aims to analyze the financial performance of a revolving loan management unit over a three-year period. The research employed a quantitative descriptive approach. Data were collected from both primary sources through interviews and secondary sources through documentation and literature review. Financial performance was evaluated using four indicators: Cost Coverage (CCr), Return on Investment (ROI), Portfolio at Risk (PAR), and Loans at Risk (LAR).The findings indicate that the revolving loan management unit demonstrated satisfactory financial performance in terms of Cost Coverage (CCr), reflecting its ability to cover operational costs effectively. The Return on Investment (ROI) ratio also showed satisfactory results, indicating efficient utilization of financial resources. However, the Portfolio at Risk (PAR) ratio revealed less favorable performance due to the existence of non-performing loans that may affect portfolio quality. In addition, the Loans at Risk (LAR) ratio indicated a relatively low level of performance, suggesting the need for improved credit risk management and loan recovery strategies.]]>
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