Penerapan Pengendalian Manajemen Pada Penyaluran Pinjaman Koperasi Simpan Pinjam (Kospin) BN

Authors

Florentina Herispuspitasari Universitas Indonesia
Ancella Anitawati Hermawan Anitawati Hermawan Universitas Indonesia

DOI:

https://doi.org/10.32670/coopetition.v14i3.3396

Keywords:

Boundary System; Diagnostic Control System; Pengukuran Kinerja Pinjaman; Prosedur Operasional Pinjaman

Abstract

The distribution of loans to the construction sector is sometimes hampered by the capital they have. To improve the capital structure, Kospin will receive a loan from Cooperative Bank X. An increase in Kospin's capital must be followed by an adequate management control system. Therefore, the procedures for loan disbursement and performance measurement must be adequate. This research was conducted at Kospin BN to measure management control based on distribution procedures and performance measurement. The purpose of this study was to obtain an adequate loan operational procedure design, obtain a formal loan performance planning and measurement system as a key success factor to ensure and monitor the achievement of the strategy. The research method used is a case study, using qualitative analysis based on Boundary Systems and Diagnostic Control Systems. The results of the study, based on the SWOT analysis, there are weaknesses in management and pricing strategies as well as competitors' threats that hinder the business loan focus strategy. Therefore, Kospin should determine the right pricing strategy to win the competition. In addition, Kospin has not yet implemented the Business Loan SOP in accordance with the Decree of the Deputy for Financing of the Ministry of Cooperatives and SMEs No.06/Kep/Dep.2/II/2017. So it is necessary to adjust the linkages of procedures, personnel qualifications, division of tasks, business process flow, as well as documentation and records. Kospin also has not set performance targets, monitoring and measuring and evaluating performance formally. Kospin should set targets, monitor and measure performance and evaluate its performance.

Downloads

Download data is not yet available.

References

Akbar, A. (2022). CNBC INDONESIA. Retrieved January 5, 2023, from https://www.cnbcindonesia.com

Hariasih, M., Yulianto, R., & Hidayat, A. (2018). Pengaruh Risiko Kredit dan Efisiensi Operasional terhadap Kinerja BPR. INOBIS, 1, 407-414.

Hasyim, M. A., Zamzami, S., Yanti, D., & Mandaku, M. I. (2021). Analisis Penerapan Model Four Levers of Control (Studi Kasus PT Indorama Synthetics Tbk Polyester Division di Purwakarta). Widya Cipta : Jurnal Sekretari dan Manajemen, 5, 75-81.

Indonesia, I. A. (2015, Mei). Modul Chartered Accountant : Akuntansi Manajemen Lanjutan. Retrieved from IAI Global.

Kaiman, Arafat, Y., & Mulyadi. (2020). Pengaruh Kepemimpinan Kepala Sekolah dan Pengawasan Pengawas Sekolah Terhadap Kinerja Guru . Journal of Education Research, 283-289.

Kliklegal.com. (2020). https://kliklegal.com/. Retrieved November 1, 2022

Kusumadewi, R. (2022). Pengaruh Lingkungan Kerja Fisik dan Standar Operasional Prosedur Terhadap Produktivitas Kerja Karyawan Pada PT. BPR Majalengka Jabar. ENTREPRENEUR Jurnal Bisnis Manajemen dan Kewirausahaan, III, 510-521.

Laoli, E. S., & Ndraha, T. P. (2022). Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja Pegawai. JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI, 1(1), 15-20.

Paramitha, M. (2020). Evaluasi Sistem Pengendalian Intern Fungsi Penjualan Pada UD Mitra Niaga Surabaya. Jurnal Analisa Akuntansi dan Perpajakan, 4, 117-128.

PT Danareksa - Danareksa Research Institute. (2022). Sektor Konstruksi dan Perumahan di Indonesia . Jakarta: Danareksa Research Institute. Retrieved from danareksa.co.id: https://danareksa.co.id/storage/2022/other/6375b86405b89.pdf

Purba, J. M. (2022, November 2). Koperasi Abal-abal. Retrieved from Kompasiana: https://www.kompasiana.com/jamesnow/6362464ff4fbe42ebc37b932/koperasi-abal-abal

Puspitasari, M. A. (2021). Identifikasi Risiko Dalam Pengelolaan Keuangan Di Bumdes Maskumambang Desa Kemambang Kecamatan Banyubiru. Proaksi, 8, 245-255.

Putri, A. (2019). Peranan Sistem Pengendalian Manajemen Terhadap Kinerja Unit Pembangkitan Saguling . Journal Maranatha, 3, 55-70.

RI, D. B. (2017). regulasi-koperasi-Buku-Permen-2017. Retrieved 2022, from Kapuashulukab: https://www.diskup.kapuashulukab.go.id/

RI, K. K. (1992, Oktober 21). regulasi: Undang-Undang Nomor 25 Tahun 1992 tentang Perkoperasian. Retrieved 2022, from OJK: https://ojk.go.id/

RI, K. K. (2015, Oktober 8). Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Nomor 15/PER/M.KUKM/IX/2015 Tahun 2015. Retrieved 2022, from JDIH BPK RI Database Peraturan: https://peraturan.bpk.go.id/

RI, K. K. (2017). STANDAR_OPERASIONAL_PROSEDUR_(SOP)_DEPUTI_BIDANG_PEMBIAYAAN. Retrieved from depkop.go.id: http://pembiayaan.depkop.go.id/

Rusmini, M., Cahyono, D. N., Putri, K., Afkarina, I., Aprilia, P., Taufiq, A., . . . Firmanda, B. A. (2023). Bangkitnya Perekonomian Indonesia Pasca Covid-19. Ekonomi Bisnis Dan Kewirausahaan, 12(1), 59-75.

Siwu, S., Saerang, D., & Tirayoh, V. (2021). Analisis Penerapan Sistem Pengendalian Manajemen Dengan Model Four Levers of Control Pada PT Taspen (Persero) Kantor Cabang Manado. Going Concern : Jurnal Riset Akuntansi, 119-126.

Suartama, I. K., & Yuniarta, G. A. (2022). Prosedur Penyelesaian Kredit Bermasalah pada Koperasi Karya Bersama Sejahtera. Jurnal Ilmiah Akuntansi dan Humanika, 709-719.

Thaha, A. F. (2020). Dampak covid-19 terhadap UMKM di Indonesia. BRAND Jurnal Ilmiah Manajemen Pemasaran, 2(1), 147-153.

Triyawan, A., & Fendayanti, Z. E. (2021). Dampak Pandemi Covid-19 Terhadap Keberlangsungan Perusahaan Jasa Konstruksi. Forum Ekonomi, 23(2), 223-230.

Usriyati, R., Priyono, N., & Khabibah, N. A. (2022). Penanganan Kredit Bermasalah (Non Performing Loan). Akuntansi dan Manajemen, 60-71.

Warouw, G. M., Pangerapan, S., & Pusung, R. J. (2022). Penerapan Model Four Levers Of Control Dalam Meningkatkan Kinerja Perusahaan Pada Hotel Sintesa Peninsula Manado. Management Studies and Entrepreneurship Journal, 2672-2684.

Wijaya, A. J., & Efferin, S. (2019). Evaluasi Sistem Pengendalian Manajemen Berbasis Levers of Control untuk Menunjang Strategi Cost Leadership pada CV.BMT Surabaya. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 7(2), 979-996.

Yudhistira, F. A., & Suharsana, Y. (2020). Analisis Penerapan Bunga Pinjaman dengan Metode Sliding Rate dan Flat Rate Pada Koperasi Kredit Gentiaras Pringsewu. GEMA : Jurnal Gentiaras Manajemen dan Akuntansi , 60-67.

Downloads

Published

2023-10-31

How to Cite

Herispuspitasari, F., & Anitawati Hermawan, A. A. H. (2023). Penerapan Pengendalian Manajemen Pada Penyaluran Pinjaman Koperasi Simpan Pinjam (Kospin) BN . Coopetition : Jurnal Ilmiah Manajemen, 14(3), 583–598. https://doi.org/10.32670/coopetition.v14i3.3396