ANALISIS TINGKAT KREDIT MACET BUMDES TUNAS HARAPAN DESA SIMPANG CAMPANG KECAMATAN KISAM ILIR KABUPATEN OKU SELATAN

Dosen Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Baturaja
Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Baturaja

Keywords: Village Owned Enterprises, Bad Credit

Abstract

This study aims to determine (1) the level of BurnDes Tunas Harapan bad credit from 2017-2019 (2) the causes of BumDes bad credit level which always increase (3) the solution given so that BumDes credit can run effectively. This study uses quantitative data. Quantitative data is data that uses figures from the BumDes bad credit record. The results show (I) the level of bad credit ofBumDes Tunas Harapan from 2017 - 2019 has always increased. Based on the ratio analysis shows that the percentage value of the credit risk ratio is in the unhealthy Ior unsafe category (2) the causes of bad credit which always increase are (a) the debtor fails to harvest (b) the debtor changes his place of residence (3) the solution given is so that BumDes is still running (a) the creditor must make intensive collection (b) make a new agreement (c) provide a relief period.