EVALUASI PENGENDALIAN MANAJEMEN PEMBERIAN KREDIT MODAL KERJA DALAM UPAYA MEMINIMALKAN NON PERFORMING LOAN (NPL) (Studi Pada PT. Bank Perkreditan Rakyat Nusamba Wlingi)

Abstract

Pemberian kredit merupakan aktivitas bank yang paling utama dalam menghasilkan keuntungan, tetapi resiko yang terbesar dalam bank juga bersumber dari pemberian kredit. Semakin meningkatnya penyaluran kredit, biasanya disertai pula dengan meningkatnya kredit yang bermasalah atau kredit macet atas kredit yang diberikan. Hasil penelitian PT. BPR Nusamba Wlingi dalam memberikan kredit mengalami kendala yaitu adanya kredit yang tidak terbayarkan oleh debitur. Kredit modal kerja yang disalurkan tiap tahun mengalami peningkatan. Serta terdapat kredit modal kerja yang disalurkan mengalami penunggakan. Berdasarkan hasil pembahasan maka dapat disimpulan pengendalian manajemen pemberian Kredit Modal Kerja pada PT. BPR Nusamba Wlingi sudah cukup baik, namun ada beberapa kelemahan yang harus diperhatikan karena dapat menimbulkan tunggakan kredit yang berakibat pada Non Performing Loan (NPL). Pengendalian manajemen kredit perlu dilakukan dalam pemberian kredit agar bank terhindar dari kerugian akibat tidak dapat dikembalikannya kredit yang disalurkan, sehingga dapat meminimalis resiko-resiko yang mungkin dapat terjadi. Semakin besar prosentase Non Performing Loan (NPL) maka penilaian terhadap kesehatan bank semakin buruk namun sebaliknya jika prosentase Non Performing Loan (NPL) kecil maka penilaian terhadap kesehatan bank semakin baik.

Kata kunci : Pengendalian Manajemen, Kredit Modal Kerja, Non Performing Loan

Abstract

Granting credit is the bank's main activity to make a profit, but the biggest risk in the bank are also source from granting credit. The increasing channeling of credit, usually accompanied with an increase in troubled loans or bad debts on the credit given. The research result of PT. BPR Nusamba Wlingi in the credits that is not paid off by a debtor. Working capital credit who granted each year has increased. And there is a working capital credit granted having arrears. Based on the results, it can be concluded that management control in the provision of working capital loan to PT. BPR Nusamba Wlingi is good enough, but there is some weakness that must be considered because it could cause credit arrear that result in non performing loan. Credit management control needs to do in order to bank lending to avoid losses due to the return of loans extended, so as to minimize the risk that may occur. The greater the percentage of Non Performing Loan the assessment of the bank's health getting worse but instead if percentage of Non Performing Loan is small then the assessment of the health of the banks is getting better.

Keywords : Management Control, Working Capital Credit, Non Performing Loan