Analisis Penyelesaian Kredit Macet pada Koperasi Pasar Srinadi Klungkung

Penelitian ini bertujuan untuk mengetahui (1) penyebab terjadinya kredit macet pada Koperasi Pasar Srinadi Klungkung tahun 2013, (2) dampak yang ditimbulkan dari kredit macet terhadap Koperasi Pasar Srinadi Klungkung tahun 2013, (3) upaya yang dilakukan untuk mengatasi kredit macet pada Koperasi Pasar Srinadi Klungkung tahun 2013. Data dikumpulkan dengan wawancara dan pencatatan dokumen; dan dianalisis menggunakan analisis studi kasus dengan pendekatan kualitatif. Subjek penelitian adalah Koperasi Pasar Srinadi Klungkung, dan objek penelitian adalah kredit macet dan penyelesaiannya. Dari hasil penelitian menunjukkan (1) Penyebab terjadinya kredit macet pada Koperasi Pasar Srinadi Klungkung tahun 2013 adalah faktor intern dan ekstern. Faktor intern, yaitu: kurang selektifnya pihak koperasi dalam analisis pemberian kredit, itikad tidak baik dari petugas Koperasi Pasar Srinadi Klungkung, dan lemahnya sistem pengawasan kredit. Faktor ekstern, yaitu: penurunan kondisi perekonomian, itikad tidak baik dari debitur, dan akibat adanya bencana alam. (2) Dampak kredit macet bagi Koperasi Pasar Srinadi Klungkung tahun 2013 yaitu mengurangi pendapatan koperasi, arus kas menjadi tersendat, modal koperasi berkurang, dan kepercayaan nasabah berkurang. (3) Upaya yang dilakukan untuk mengatasi kredit macet pada Koperasi Pasar Srinadi Klungkung yaitu rescheduling (penjadwalan kembali), restructuring (persyaratan kembali), penyitaan jaminan, dan penghapusan kredit. Penelitian ini bertujuan untuk mengetahui (1) penyebab terjadinya kredit macet pada Koperasi Pasar Srinadi Klungkung tahun 2013, (2) dampak yang ditimbulkan dari kredit macet terhadap Koperasi Pasar Srinadi Klungkung tahun 2013, (3) upaya yang dilakukan untuk mengatasi kredit macet pada Koperasi Pasar Srinadi Klungkung tahun 2013. Data dikumpulkan dengan wawancara dan pencatatan dokumen; dan dianalisis menggunakan analisis studi kasus dengan pendekatan kualitatif. Subjek penelitian adalah Koperasi Pasar Srinadi Klungkung, dan objek penelitian adalah kredit macet dan penyelesaiannya. Dari hasil penelitian menunjukkan (1) Penyebab terjadinya kredit macet pada Koperasi Pasar Srinadi Klungkung tahun 2013 adalah faktor intern dan ekstern. Faktor intern, yaitu: kurang selektifnya pihak koperasi dalam analisis pemberian kredit, itikad tidak baik dari petugas Koperasi Pasar Srinadi Klungkung, dan lemahnya sistem pengawasan kredit. Faktor ekstern, yaitu: penurunan kondisi perekonomian, itikad tidak baik dari debitur, dan akibat adanya bencana alam. (2) Dampak kredit macet bagi Koperasi Pasar Srinadi Klungkung tahun 2013 yaitu mengurangi pendapatan koperasi, arus kas menjadi tersendat, modal koperasi berkurang, dan kepercayaan nasabah berkurang. (3) Upaya yang dilakukan untuk mengatasi kredit macet pada Koperasi Pasar Srinadi Klungkung yaitu rescheduling (penjadwalan kembali), restructuring (persyaratan kembali), penyitaan jaminan, dan penghapusan kredit. Kata Kunci : kredit macet, penyebab kredit macet, dan penyelesaian kredit macet Abstract Kata Kunci : kredit macet, penyebab kredit macet, dan penyelesaian kredit macet Abstract This study aims to determine (1) the causes of non-performing loans to the Cooperative Market Srinadi Klungkung in 2013, (2) the impact of non-performing loans on the market cooperatives Srinadi Klungkung in 2013, (3) the efforts made to overcome the non-performing loans to the Cooperative Market Srinadi Klungkung in 2013. The data collected by interview and the recording of documents; and its analyzed using analysis of a case study with a qualitative approach. Subjects were market cooperatives Srinadi Klungkung, and the object of research is non-performing loans and settlement. The results showed (1) The causes of non-performing loans to the Cooperative Market Srinadi Klungkung in 2013 is internal and external factors. Internal factors, namely: less selective cooperative in the analysis of credit, bad faith of the officer Cooperative Market Srinadi Klungkung, and weak credit controlling system. External factors, namely: the decline in economic conditions, bad faith of the debtor, and as a result of natural disasters. (2) Impact of non-performing loans to the Cooperative Market Srinadi Klungkung in 2013 that reduce the cooperative income, cash flow becomes choked, the cooperative capital is reduced, and reduced customer confidence. (3) Efforts are being made to overcome the non-performing loans to the Cooperative Market Srinadi Klungkung rescheduling, restructuring (back requirements), the seizure of collateral, and the elimination of credit. This study aims to determine (1) the causes of non-performing loans to the Cooperative Market Srinadi Klungkung in 2013, (2) the impact of non-performing loans on the market cooperatives Srinadi Klungkung in 2013, (3) the efforts made to overcome the non-performing loans to the Cooperative Market Srinadi Klungkung in 2013. The data collected by interview and the recording of documents; and its analyzed using analysis of a case study with a qualitative approach. Subjects were market cooperatives Srinadi Klungkung, and the object of research is non-performing loans and settlement. The results showed (1) The causes of non-performing loans to the Cooperative Market Srinadi Klungkung in 2013 is internal and external factors. Internal factors, namely: less selective cooperative in the analysis of credit, bad faith of the officer Cooperative Market Srinadi Klungkung, and weak credit controlling system. External factors, namely: the decline in economic conditions, bad faith of the debtor, and as a result of natural disasters. (2) Impact of non-performing loans to the Cooperative Market Srinadi Klungkung in 2013 that reduce the cooperative income, cash flow becomes choked, the cooperative capital is reduced, and reduced customer confidence. (3) Efforts are being made to overcome the non-performing loans to the Cooperative Market Srinadi Klungkung rescheduling, restructuring (back requirements), the seizure of collateral, and the elimination of credit. keyword : non-performing loans, the cause of non-performing loans, and non-performing loans settlement keyword : non-performing loans, the cause of non-performing loans, and non-performing loans settlemen

Analisis Kredit Macet Pada PT. Bpr Kapal Basak Pursada, Cabang Singaraja Tahun 2013

Penelitian ini bertujuan untuk mengetahui (1) penyebab kredit macet pada PT. BPR Kapal Basak Pursada pada tahun 2013, (2) dampak yang dapat ditimbulkan dari kredit macet terhadap laba Perusahaan pada tahun 2013, (3) upaya yang dilakukan untuk mengatasi kredit macet pada PT. BPR Kapal Basak Pursada pada tahun 2013. Data dikumpulkan dengan wawancara, dan dokumentasi. Data dianalisis dengan analisis studi kasus dengan pendekatan kualitatif. Hasil penelitian menunjukkan (1) terjadinya kredit macet disebabkan oleh empat faktor yaitu: kurangnya ketelitian dari pihak petugas dalam analisa pemberian kredit, itikad tidak baik dari petugas PT BPR Kapal Basak Pursada, kurangnya sistem pengawasan kredit, dan penurunan kondisi ekonomi. (2) Dampak dari kredit macet yang dirasakan bank yaitu pendapatan menurun, perputaran kas menjadi terganggu, tingkat kesehatan bank menurun, modal bank menurun, dan turunnya kepercayaan masyarakat. (3) Upaya yang dilakukan untuk mengatasi kredit macet pada PT. BPR Kapal Basak Pursada Cabang Singaraja yaitu restructuring (Penataan ulang), rescheduling (penjadwalan kembali), penyitaan jaminan, dan penghapusan kredit (penghapusan piutang).Kata Kunci : kredit macet This research was aimed to know: (1) the cause of non performing loan at PT. BPR Kapal Basak Pursada in 2013, (2) the impact of non performing loan to the profit of company in 2013, (3) the effort which is done to overcome the non performing loan at PT. BPR Kapal Basak Pursada in 2013. The data were collected by using interview and documentation. The data were analyzed using case study analysis with qualitative approach. The result of the study showed that (1) non performing loan to four accasioned factor, that is: the lack of officers accuracy in loan analysis, the bad faith of officers of PT BPR Kapal Basak Pursada, the lack of loan suvervision system, and economic downturn. (2) the impact of non performing loan toward the Bank were profit decreases, disruption of cash turnover, the reduce of the bank healty level, the reduce of bank capital, and decline in public confidence. (3) the effort which was done to overcome the non performing loan at PT. BPR Kapal Basak Pursada Singaraja were restructuring, rescheduling, foreclosure bail, and loan deletion (account receivable deletion).keyword : non performing loa

Penerapan Metode Economic Order Quantity Persediaan Bahan Baku pada Perusahaan Kopi Bubuk Bali Cap Banyuatis

Penelitian ini bertujuan (1) perhitungan persediaan bahan baku yang diterapkan Perusahaan, (2) perhitungan persediaan bahan baku bila menggunakan metode Economic Order Quantity (EOQ), dan (3) perbedaan pada metode Economic Order Quantity (EOQ) dengan metode konvensional pada persediaan bahan baku di Perusahaan Kopi Bubuk Bali Cap Banyuatis Singaraja. Penelitian ini merupakan penelitian deskriptif komparatif. Subjek dalam penelitian ini adalah Perusahaan Kopi Bubuk Bali Cap Banyuatis Singaraja Kecamatan Buleleng, sedangkan objek dari penelitian ini adalah penentuan persediaan bahan baku yang dilakukan Perusahaan dan penentuan persediaan bahan baku dengan metode Economic Order Quantity (EOQ.Teknik analisis data yang digunakan adalah teknik analisis deskriptif komparatif. Subjek dalam penelitian ini adalah Perusahaan Kopi Bubuk Bali Cap Banyuatis Singaraja Kecamatan Buleleng, sedangkan objek dari penelitian ini adalah penentuan persediaan bahan baku yang dilakukan Perusahaan dan penentuan persediaan bahan baku dengan metode Economic Order Quantity (EOQ.Teknik analisis data yang digunakan adalah teknik analisis deskriptif komparatif. Hasil penelitian menunjukan bahwa (1) metode perhitungan persediaan bahan baku yang diterapkan Perusahaan dengan cara pembelian bahan baku, penggunaan bahan baku, biaya pemesanan, biaya penyimpanan, perhitungan biaya total persediaan (2) persediaan bahan baku bila menggunakan metode Economic Order Quantity (EOQ) adalah Reorder Point (ROP) yaitu 7.557 kg, persediaan pengaman (Safety Stock) yaitu 6.207 kg, Total Inventory Cost sebesar Rp 64.880.574,00. (3) Terdapat perbedaan yang dilakukan antara penentuan persediaan bahan baku yang diterapkan Perusahaan dengan menggunakan metode Economic Order Quantity (EOQ) dapat dilihat dari frekuensi pembelian, total pembeliaan, Total Inventory Cost.Kata Kunci : persediaan, bahan baku, dan Economic Order Quantity. This research aimed at (1) calculating the material stock which had been determined by the company, (2) calculating the material stock by using Economic Order Quantity (EOQ) method, and (3) differentiating Economic Order Quantity (EOQ) method and conventional method in calculating the material stock of Perusahaan Kopi Bubuk Bali Cap Banyuatis, Singaraja. This research was a descriptive qualitative study. Hasil penelitian menunjukan bahwa (1) metode perhitungan persediaan bahan baku yang diterapkan Perusahaan dengan cara pembelian bahan baku, penggunaan bahan baku, biaya pemesanan, biaya penyimpanan, perhitungan biaya total persediaan (2) persediaan bahan baku bila menggunakan metode Economic Order Quantity (EOQ) adalah Reorder Point (ROP) yaitu 7.557 kg, persediaan pengaman (Safety Stock) yaitu 6.207 kg, Total Inventory Cost sebesar Rp 64.880.574,00. (3) Terdapat perbedaan yang dilakukan antara penentuan persediaan bahan baku yang diterapkan Perusahaan dengan menggunakan metode Economic Order Quantity (EOQ) dapat dilihat dari frekuensi pembelian, total pembeliaan, Total Inventory Cost.Kata Kunci : persediaan, bahan baku, dan Economic Order Quantity. This research aimed at (1) calculating the material stock which had been determined by the company, (2) calculating the material stock by using Economic Order Quantity (EOQ) method, and (3) differentiating Economic Order Quantity (EOQ) method and conventional method in calculating the material stock of Perusahaan Kopi Bubuk Bali Cap Banyuatis, Singaraja. This research was a descriptive qualitative study. The subject of this research was Perusahaan Kopi Bubuk Bali Cap Banyuatis Singaraja Kecamatan Buleleng, and the object was determining the material stock which has been done by the company, and determining the material stock by using Economic Order Quantity (EOQ) method. The data analysis technique used in this research was descriptive comparative analysis technique. The subject of this research was Perusahaan Kopi Bubuk Bali Cap Banyuatis Singaraja Kecamatan Buleleng, and the object was determining the material stock which has been done by the company, and determining the material stock by using Economic Order Quantity (EOQ) method. The data analysis technique used in this research was descriptive comparative analysis technique. The result of this research was (1) the method of material stock calculation which was used by the company consisted of material purchasing, material using, ordering cost, storage cost, and total calculation of stock cost, (2) the material stock calculation by using Economic Order Quantity (EOQ) method consisted of Reorder Point (ROP) in amount of 7,557 kg, Safety Stock in amount of 6,207 kg, Total Inventory Cost in amount of Rp 64,880,574.00, (3) There were differences between the calculation of material stock which was done by the company and the calculation of material stock which was done through Economic Order Quantity (EOQ) method, that could be seen from the purchasing frequency, the total of purchasing, and Total Inventory Cost.keyword : stocks, material, Economic Order Quantity The result of this research was (1) the method of material stock calculation which was used by the company consisted of material purchasing, material using, ordering cost, storage cost, and total calculation of stock cost, (2) the material stock calculation by using Economic Order Quantity (EOQ) method consisted of Reorder Point (ROP) in amount of 7,557 kg, Safety Stock in amount of 6,207 kg, Total Inventory Cost in amount of Rp 64,880,574.00, (3) There were differences between the calculation of material stock which was done by the company and the calculation of material stock which was done through Economic Order Quantity (EOQ) method, that could be seen from the purchasing frequency, the total of purchasing, and Total Inventory Cost.keyword : stocks, material, Economic Order Quantit

Pendekatan Metode Konvensional dan Activity Based Costing System dalam Penentuan Harga Pokok Prokduksi Serta Laba/rugi Kotor pada Mario€™s Handicraft

Penelitian ini bertujuan untuk (1) Penerapan metode konvensional dalam penentuan harga pokok produksi serta laba/ rugi kotor, (2) Penerapan Activity Based Costing (ABC) System dalam penentuan harga pokok produksi serta laba/ rugi kotor, dan (3) Perbandingan penerapan metode konvensional dan Activity Based Costing (ABC) System dalam penentuan harga pokok produksi serta laba/ rugi kotor pada Mario€™s Handicraft di Mengwi. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, data dikumpulkan dengan metode observasi, dokumentasi dan wawancara. Dan di analisis dengan analisis kuantitatif. Subyek dalam penelitian ini adalah Perusahaan Mario€™s Handicraft, sedangkan yang menjadi obyek penelitian adalah laporan keuangan pada Perusahaan Mario€™s Handicraft, khususnya laporan laba/ rugi dalam penentuan harga pokok produksi serta laba kotor dengan metode konvensional dan dengan Activity Based Costing System. Hasil penelitian menunjukan (1) Besarnya harga pokok produksi untuk jenis produk lampu hias berdasarkan metode konvensional sebesar Rp. 101.079.360. Sedangkan besanya laba kotor untuk jenis produk lampu hias sebesar Rp. 51.999.840. (2) Besarnya Harga Pokok Produksi Berdasarkan Activity Based Costing System Untuk Jenis Produk Lampu Hias sebesar Rp. 77.293.502,93 sedangkan besarnya Laba Kotor Dengan Activity Based Costing System sebesar Rp. 75. 785.697,07. (3) Perbandingan Harga Pokok Produksi dan laba kotor dengan Metode Konvensional dan Activity Based Costing System sebesar Rp. 23.785.857.Kata Kunci : Activity Based Costing System, Harga pokok produksi, Laba/rugi kotor dan Metode Konvensional This study aims at 1 implementing conventional method in determining production main cost and gross loss/profit, 2 implementing activity based costing system in determining production main cost and gross loss/profit, 3 comparing the implementation of conventional method and activity based costing system in determining production main cost and gross loss/profit in mario€™s handicraft in mengwi. The type of data used in this study is quantitative data, data were collected through observation, documentation,and interview. And they were analysed quantitatively. The subject in this study is mario€™s handicraft company, meanwhile the object of the study is the financial report in mario€™s handicraft company , especially loss/profit report in determining production main cost and gross profit using conventional method and Activity Based Costing System method. The result of the study shows that (1) the production main cost for decoration lamp based on conventional method is Rp. 101.079.360 meanwhile, the gross profit for decoration lamp is Rp. 51.999.840. (2) the production main cost for decoration lamp based on Activity Based Costing System is Rp. 77.293.502,93 meanwhile, the gross profit for decoration lamp is Rp. 75. 785.697,07. (3) the comparison of production main cost and the gross profit using conventional method and Activity Based Costing System is Rp. 23.785.857.keyword : Activity Based Costing System, conventional method, gross profit, Production main cost determination