Penilaian Tingkat Kesehatan Lembaga Perkreditan Desa Se-Kecamatan Denpasar Utara Tahun 2016-2017
Abstract
The LPD contribution in the North Denpasar can sustain the financial economy of the community, especially the poor in the North Denpasar. The purpose of this study was to determine the development of the level of financial health at the Village Credit Institution (LPD) of North Denpasar in 2016-2017 with CAMEL analysis. The number of samples used was 10 LPDs in North Denpasar with a nonprobability sampling. Data collected through observation and interviews. Data analysis technique used is non-statistical quantitative approach. Based on the results, it was found that LPD in the North Denpasar in 2016-2017 with an average sample size of 10 LPDs were categorized as healthy, with CAMEL values above 80. The Ubung LPD for the year 2016-2017 obtained the highest CAMEL score of 99.60. The Kedua LPD in the period of 2016-2017 obtained the lowest CAMEL value, amounting to 81.45.
Keywords: Capital; Asset; Management; Earnings; Liquidity.
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References
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Sadiartha, A. A. N. G. (2017). Contra hegemony in village credit institutions (LPD) in Badung regency. Int. J. Adv. Multidiscip. Res, 4(3), 1–10. https://doi.org/10.22192/ijamr
Sakyi, P. A., Ofoeda, I., Coleman, A. K., & Abor, J. Y. (2015). Risk and performance of non-bank financial institutions. International Journal of Financial Services Management, 7(1), 19. https://doi.org/10.1504/ijfsm.2014.062289
Sarifah, S. (2019). Analisis Pengendalian Internal Dalam Pemberian Kredit Pada Lembaga Perkreditan Desa (Lpd) Desa Pakraman Tulangnyuh Cabang Klungkung. Jurnal Pendidikan Ekonomi Undiksha, 10(2), 460. https://doi.org/10.23887/jjpe.v10i2.20083
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Sembiring, W., Ginarsa, I., & Rantau, I. (2013). Peranan LPD Desa Pakraman Sesetan Terhadap Masyarakat Desa Sesetan. E-Journal Agribisnis Dan Agrowisata (Journal of Agribusiness and Agritourism), 2(3), 138–145.
Sudibia, I. K., Yuliarmi, N. N., Sintaasih, D. K., & Marhaeni, A. A. I. N. (2017). Empowerment of desa adat community to support the existence of Village Credit Institutions in Bali Province. Man in India, 97(11), 357–372.
Sundarianingsih, P., Ashar, K., & Saputra, P. M. A. (2018). Social Capital Existence in Bali’s Microfinance: Evidence from Village Credit Institution (LPD). Journal of Innovation in Business and Economics, 2(01), 19. https://doi.org/10.22219/jibe.v2i01.5233
Utari, N. K. M. T., Sara, I. M., & Giri, N. P. R. (2019). Pengaruh Pertumbuhan Aktiva Produktif, Dana Pihak Ketiga dan Ukuran Perusahaan Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) di Kecamatan Mengwi. Warmadewa Economic Development Journal, 2(2), 84-97.
Wedayani, N. W., & Jati, I. K. (2019). Efektivitas Fungsi Badan Pengawas Sebagai Internal Auditor Dalam Pengawasan Terhadap Pemberian Kredit Pada Lpd Di Kecamatan Rendang, Selat, Sidemen, Dan Manggis Kabupaten Karangasem, Provinsi Bali. Jurnal Ekonomi Pembangunan Universitas Udayana, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Anita, Zulaikha, S., Rofiah, K., & Pertiwi, R. S. (2019). Legal Protection of Lenders in the Implementation of Financial Technology Based on Peer to Peer Lending. KnE Social Sciences, 1(1), 1–10. https://doi.org/10.18502/kss.v3i13.4286
Atmadja, A. T. (2014). LPD as The Embodiment of Financial Institutions Based on Social Capital in Bali, Indonesia. Rev. Integr. Bus. Econ. Res., 2(2), 483–490.
Baskara. (2013). Lembaga keuangan mikro di Indonesia (Microcredit institutions in Indonesia). Jurnal Buletin Studi Ekonomi, 18(2), 114–125. Retrieved from https://www.researchgate.net/publication/277813894_LEMBAGA_KEUANGAN_MIKRO_DI_INDONESIABhegawati, D. A. S., & Adiyadnya, M. S. (2018).
Analisis Faktor-faktor Yang Mempengaruhi Keputusan Nasabah Kredit Di LPD Desa Pakraman Tonja Denpasar Utara. Widya Amerta Jurnal Manajemen Fak. Ekonomi, 5(1), 1–14.
Curea, Ş. C., & Ciora, C. (2013). The impact of human capital on economic growth. Quality - Access to Success, 14(1), 395–399. https://doi.org/10.1016/s2212-5671(15)00258-0
Darmawangsa, I. G. N. R., Mertha, I. K., & Sarjana, I. M. (2017). Tanggungjawab Pengurus Lpd Dalam Pengelolaan Keuangan Desa Pakraman. Acta Comitas, 2(M), 183–188.
Darmayani, L., Julianto, I. P., Wikrama, A., & Atmadja, T. (2017). Fidusia Sebagai Jaminan Dalam Pemberian Kredit Cepat Untuk Upacara Ngaben Di Lpd Sumberkima. E-Jurnal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1, 8(2), 1–12.
Dhakal, C. P., & Nepal, G. (2017). Contribution of Micro-Finance on Socio-Economic Development of Rural Community. Journal of Advanced Academic Research, 3(1), 134–141. https://doi.org/10.3126/jaar.v3i1.16623
Ibrahim, J., & Haykal, H. (2016). Religious Communal of Indigenous Peoples in Improving Economy Through Local Wisdom (A Juridical Study on Rural Credit Institution in Bali). Harlev, 1(1), 89. https://doi.org/10.20956/halrev.v1n1.216
Mashudi, Sudirman, I. W., Murjana Yasa, I. G. W., & Saskara, I. A. N. (2018). Effect of Government Role, Social Capital and Orientation of Social Entrepreneurship on Performance of Village Credit Institution in Bali Province, Indonesia. Russian Journal of Agricultural and Socio-Economic Sciences, 83(11), 84–102. https://doi.org/10.18551/rjoas.2018-11.10
Mertha, I. M., Suartana, I. W., & Setyari, N. P. W. (2017). Analisis Perkembangan LPD Pecatu Berbasis Green Economy. Jurnal Ekonomi Pembangunan Universitas Udayana, 1(1), 1–20.
Mulyati, E., & Harieti, N. (2018). Model of business activities of microfinance institutions in Indonesia. IOP Conference Series: Earth and Environmental Science, 175(1), 1–20. https://doi.org/10.1088/1755-1315/175/1/012194
Munidewi, I. A. B., Suryandari, N. N. A., & Suryawan, I. M. (2019). Analysis of Factors Influences Fraudulent Tendencies in Denpasar Rural Credit Institutions. International Journal of Applied Business & International Management, 4(3), 45–63.
Purbadharmaja, I. B. P., Tisnawati, N. M., & Setyari, N. P. W. (2017). Micro Finance Existence in Global Competition : Case Study of Balinese Traditional Microfinance Institution. IOSR Journal Of Humanities And Social Science (IOSR-JHSS), 22(9), 9–14. https://doi.org/10.9790/0837-2209010914
Putrayasa, P. A. (2018). Perlakuan Akuntansi Terhadap Penerimaan Dan Pengeluaran Kas Pada Lpd (Lembaga Perkreditan Desa) Pakraman Dharmajati Tukadmungga. Jurnal Akuntansi Profesi, 9(2), 57. https://doi.org/10.23887/jap.v9i2.21032
Rahmat. (2018). Camel Analysis on Bank Perkreditan Rakyat (Empirical Studies PT. BPR Intan Jabar). International Journal of Scientific and Research Publications, 8(2), 144–153.
Rini, A. D. (2019). Redesigning Of Social Entrepreneurship Refers to Economic Constitutional. Economic and Business Review, 1(October), 1–10.
Sadiartha, A. A. N. G. (2017). Contra hegemony in village credit institutions (LPD) in Badung regency. Int. J. Adv. Multidiscip. Res, 4(3), 1–10. https://doi.org/10.22192/ijamr
Sakyi, P. A., Ofoeda, I., Coleman, A. K., & Abor, J. Y. (2015). Risk and performance of non-bank financial institutions. International Journal of Financial Services Management, 7(1), 19. https://doi.org/10.1504/ijfsm.2014.062289
Sarifah, S. (2019). Analisis Pengendalian Internal Dalam Pemberian Kredit Pada Lembaga Perkreditan Desa (Lpd) Desa Pakraman Tulangnyuh Cabang Klungkung. Jurnal Pendidikan Ekonomi Undiksha, 10(2), 460. https://doi.org/10.23887/jjpe.v10i2.20083
Satria, I. G. A., & Parwata, A. G. O. (2017). Analisis Hukum Tentang Pengawasan Lembaga Perkreditan Desa ( Lpd ) Oleh Pemerintah Kota. E Jurnal Hukum Universitas Udayana, 2(1), 1–14.
Sembiring, W., Ginarsa, I., & Rantau, I. (2013). Peranan LPD Desa Pakraman Sesetan Terhadap Masyarakat Desa Sesetan. E-Journal Agribisnis Dan Agrowisata (Journal of Agribusiness and Agritourism), 2(3), 138–145.
Sudibia, I. K., Yuliarmi, N. N., Sintaasih, D. K., & Marhaeni, A. A. I. N. (2017). Empowerment of desa adat community to support the existence of Village Credit Institutions in Bali Province. Man in India, 97(11), 357–372.
Sundarianingsih, P., Ashar, K., & Saputra, P. M. A. (2018). Social Capital Existence in Bali’s Microfinance: Evidence from Village Credit Institution (LPD). Journal of Innovation in Business and Economics, 2(01), 19. https://doi.org/10.22219/jibe.v2i01.5233
Utari, N. K. M. T., Sara, I. M., & Giri, N. P. R. (2019). Pengaruh Pertumbuhan Aktiva Produktif, Dana Pihak Ketiga dan Ukuran Perusahaan Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) di Kecamatan Mengwi. Warmadewa Economic Development Journal, 2(2), 84-97.
Wedayani, N. W., & Jati, I. K. (2019). Efektivitas Fungsi Badan Pengawas Sebagai Internal Auditor Dalam Pengawasan Terhadap Pemberian Kredit Pada Lpd Di Kecamatan Rendang, Selat, Sidemen, Dan Manggis Kabupaten Karangasem, Provinsi Bali. Jurnal Ekonomi Pembangunan Universitas Udayana, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Published
2020-02-17
How to Cite
WIBAWA, I Nyoman Putra; PUTRA ASTIKA, Ida Bagus.
Penilaian Tingkat Kesehatan Lembaga Perkreditan Desa Se-Kecamatan Denpasar Utara Tahun 2016-2017.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 2, p. 490 - 503, feb. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/54371>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i02.p16.
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