Financial Performance Evaluation of Revolving Credit Management Organizations
DOI:
https://doi.org/10.61231/5bmjny62Keywords:
Financial Performance, Cost Coverage (CCr), Return on Investment (ROI), Portfolio at Risk (PAR), Loans at Risk (LAR), Revolving Fund Loan Program.Abstract
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.
References
Fahmi, Irham, 2018, Analisis Laporan Keuangan, Alfabeta, Bandung.
Hery, 2020, Analisis Laporan Keuangan, PT.Grasindo,Jakarta.
Kasmir, 2018, Analisis Laporan Keuangan, PT. RajaGarafindo Persada, Depok.
Kementrian Pekerjaan Umum, 2012, Petunjuk Teknis Pinjaman Bergulir, Direktorat Jenderal Cipta Karya, Jakarta.
Penjelasan IX,2012, Pendanaan dan Administrasi Kegiatan PNPM Mandiri Perdesaan.
Penjelasan X, 2012, Petunjuk Teknis Operaional Pelestarian Kegiatan Dana Bergulir.
Pusat Bahasa Departemen Pendidikan Nasional, 2008, Kamus Bahasa Indonesia, Pusat Bahasa, Jakarta.
R. Supomo, 2019, Pengantar Manajemen, Penerbit Yrama Widya, Bandung.
Sugiyono, 2016, Metodologi Penelitian Kuantitatif, Kualitatif, dan R&D, Alfabeta, Bandung.
Sujarweni, V. W, 2018, Metodologi Penelitian Bisnis Dan Ekonomi Pendekatan Kuantitatif, Alfabeta, Bandung.
Sutrisno, 2009, Manajemen Keuangan Teori, Konsep dan Aplikasi,Ekonisia, Yogyakarta.
Cahyani, Yani, 2016, “Analisis Kinerja Pinjaman Bergulir PNPM Mandiri Perdesaan Pada Unit Pengelolaan Kegiatan (UPK) Kecamatan Sukamantri Kabupaten Ciamis Tahun 2013-2015
Idris, Muhammad, 2017, “Analisis Kinerja Keuangan Unit Pengelola Keuangan Pada Badan Keswadayaan Masyarakat Atau Lembaga Keswadayaan Masyarakat Sebelum Dan Sesudah Pemberhentian Dana Pnpm Mandiri Perkotaan Di Kabupaten Bantul”. Dalam Skripsi Universitas Negeri Yogyakarta https://eprints.uny.ac.id/57365/
Wijaya, F. Arif, (2018), “Analisis Kinerja Program Pinjaman Dana Bergulir Pada Unit Pengelola Kegiatan Pnpm Mandiri Di Kecamatan Plosoklaten Kabupaten Kediri Tahun 2017”.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Iwan Sugianto, Iwan Saputra, Lati Sari Dewi, Siti Amirah Makarim
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
