Mengungkap Peran Sanksi Adat untuk Mengurangi Potensi Kredit Macet pada Lembaga Perkreditan Desa

Kadek Rina Marlina, Ni Wayan Yulianita Dewi

Abstract


This research was conducted to determine the role of adat sanctions in reducing the potential for uncollectable loan in the Lembaga Perkreditan Desa Adat Kayuputih Melaka. The uniqueness of this LPD is that it experienced bankruptcy but was able to stand up again by applying adat sanctions. Customary sanctions are used as an internal control system for the Lembaga Perkreditan Desa. This is evidenced by the absence of bad credit figures at the Lembaga Perkreditan Desa Adat Kayuputih Melaka. The method used in this research is a qualitative approach. The type of data used is primary data and secondary data. Data were obtained through interviews with kelian (heads) of the Customary Villages, LPD Chairpersons, LPD Employees, and LPD customer representatives. The reason for choosing these informants is because they are directly related to the rebuilding of the Lembaga Perkreditan Desa. Observations were made on LPD lending, and documentation studies of lending documents and other documents. The data analysis technique used is the interactive data analysis model of Miles and Huberman. The results of this study are that customary sanctions have a very important role in reducing bad credit. This is evidenced by data as of May 2020 showing that there are no customers who experience uncollectable loan.


Keywords


adat sanction; uncollectable loan, Village Credit Institution (LPD)

Full Text:

PDF

References


Atmadja, A. T. (2011). Penyertaan Modal Sosial dalam Struktur Pengendalian Intern LPD. Ejournal Undiksha Jurnal Ilmiah Akuntansi Dan Humanika, Vol.2,No.1, Hlm 1-17.

Desa Adat Kayuputih Melaka. 2019. Awig-Awig Desa Adat Kayuputih Melaka 2019.

Peraturan Daerah Provinsi Bali Nomor 3 Tahun 2017 tentang Lembaga Perkreditan Desa, (2017).

Saputra, Komang Adi Kurniawan., A.A. Ayu Erna Trisnadewi., Putu Budi Anggiriawan., Putu Gede Wisnu Permana Kawisana. 2019. “Kebangkrutan Lembaga Perkreditan Desa (LPD) Berdasarkan Analisis Berbagai Faktor”. Jurnal Ilmiah Akuntansi (Vol. 4, No. 1, Hal: 01-23 Juni 2019).

Sari, Kadek Utari Kirana., Anantawikrama Tungga Atmadja., I Putu Julianto. 2017. “Pemanfaatan Awig-awig Untuk Meningkatkan Kualitas Sistem Pengendalian Internal Dalam Upaya Menekan Tingkat Kredit Macet Pada Lpd Desa Adat Panji”. e-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1 (Vol: 8 No: 2 Tahun 2017)

Sayoni, G. K., & Yuniarta, N. T. H. G. A. (2017). Analisis Sistem Pengendalian Internal Dengan Penerapan Modal Sosial Di Lembaga Perkreditan Desa (LPD) Desa Pakraman Kerobokan. E-Jurnal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1, Vol.8 No.2.

Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Suputra, Kadek Payas. 2017. “Analisis Strategi Penarikan Kredit Macet Sebagai Faktor Kunci Berdirinya Kembali Lembaga Perkreditan Desa (Studi Kasus Pada LPD Desa Pakraman Tamblang, Kecamatan Kubutambahan, Kabupaten Buleleng)”. e-journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1 (Volume 7 Nomor 1 Tahun 2017).




DOI: http://dx.doi.org/10.23887/jiah.v11i1.27168

Article Metrics

Abstract view : 125 times
PDF file view : 147 times

Refbacks

  • There are currently no refbacks.


Jurnal Ilmiah Akuntansi dan Humanika is published by:


Universitas Pendidikan Ganesha



Jurnal Ilmiah Akuntansi dan Humanika is indexed by:

   

 

Creative Commons License

Jurnal Ilmiah Akuntansi dan Humanika is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.