Perbandingan Praktik Manajemen Kredit dalam Mencegah Kredit Macet pada Koperasi Murah Hati dan Koperasi Patuh Karya di Kabupaten Lombok Timur

Nadila Afriliana ; Muhammad Zainul Majdi ; Pahrudin Pahrudin
JURNAL RISET AKUNTANSI 📅 2026 Vol 4, No 2 🔗 DOI: 10.54066/jura-itb.v4i2.3935
Abstract
This study is motivated by the importance of effective credit management in ensuring the sustainability of savings and loan cooperatives, particularly in reducing non-performing loans. Differences in credit management practices across cooperatives represent a relevant issue, especially in balancing formal system-based approaches and trust-based social mechanisms. This study aims to analyze and compare credit management practices in preventing loan defaults at Koperasi Murah Hati and Koperasi Patuh Karya in East Lombok Regency. A qualitative approach with a comparative design was employed. Data were collected through in-depth interviews, observation, and documentation involving cooperative management and borrowing members, and analyzed using data reduction, comparative tabulation, and descriptive-analytical interpretation. The findings reveal that Koperasi Murah Hati applies a trust-based approach characterized by simplified procedures without collateral and field verification, while Koperasi Patuh Karya implements a more formal system through administrative verification, feasibility assessment, and collateral requirements. However, Koperasi Murah Hati shows a lower non-performing loan rate (3.7%) compared to Koperasi Patuh Karya (10.5%). These findings indicate that effective credit management is influenced not only by formal systems but also by social factors such as trust and communication.
Keywords
Comparative Study; Credit Management; Non-Performing Loans; Savings and Loan Cooperatives; Trust-Based Approach
How to Cite

Nadila Afriliana, et al. (2026). Perbandingan Praktik Manajemen Kredit dalam Mencegah Kredit Macet pada Koperasi Murah Hati dan Koperasi Patuh Karya di Kabupaten Lombok Timur. JURNAL RISET AKUNTANSI, 4(2). https://doi.org/10.54066/jura-itb.v4i2.3935

Nadila Afriliana; Muhammad Zainul Majdi; Pahrudin Pahrudin, "Perbandingan Praktik Manajemen Kredit dalam Mencegah Kredit Macet pada Koperasi Murah Hati dan Koperasi Patuh Karya di Kabupaten Lombok Timur," JURNAL RISET AKUNTANSI, vol. 4, no. 2, 2026.

Nadila Afriliana; Muhammad Zainul Majdi; Pahrudin Pahrudin. "Perbandingan Praktik Manajemen Kredit dalam Mencegah Kredit Macet pada Koperasi Murah Hati dan Koperasi Patuh Karya di Kabupaten Lombok Timur." JURNAL RISET AKUNTANSI, vol. 4, no. 2, 2026.

Nadila Afriliana; Muhammad Zainul Majdi; Pahrudin Pahrudin. "Perbandingan Praktik Manajemen Kredit dalam Mencegah Kredit Macet pada Koperasi Murah Hati dan Koperasi Patuh Karya di Kabupaten Lombok Timur." JURNAL RISET AKUNTANSI 4, no. 2 (2026).

Nadila Afriliana, et al. (2026) 'Perbandingan Praktik Manajemen Kredit dalam Mencegah Kredit Macet pada Koperasi Murah Hati dan Koperasi Patuh Karya di Kabupaten Lombok Timur', JURNAL RISET AKUNTANSI, 4(2). doi: 10.54066/jura-itb.v4i2.3935.

Nadila Afriliana; Muhammad Zainul Majdi; Pahrudin Pahrudin. Perbandingan Praktik Manajemen Kredit dalam Mencegah Kredit Macet pada Koperasi Murah Hati dan Koperasi Patuh Karya di Kabupaten Lombok Timur. JURNAL RISET AKUNTANSI. 2026;4(2).

Artikel Terkait

Corporate Responsibility and Earnings Management: Does Firm Size Act as a Mediator

Agus Fuadi; Vista Yulianti; Ahmad Bukhori Muslim

Can Green Practices Reduce Tax Avoidance? Linking Environmental Performance and Sustainability

Dian Sulistyorini Wulandari; Vista Yulianti; Wisnu Setyawan

Triple Bottom Line Insights: Corporate Social Responsibility as a Moderator Between Green Accounting and Firm Value

Edi Triwibowo; Wisnu Setyawan; Dian Sulistyorini Wulandari

Exploring the Pathways: Good Corporate Governance, Intellectual Capital, and Financial Distress

Benny Oktaviano; Edi Triwibowo; Sindik Widati

Tax Minimization sebagai Pemoderasi pada Pengaruh Exchange rate terhadap Transfer pricing

Sofyan Hadi Febrianto; Eni Srihastuti; Dewi Wungkus Antasari

Pendekatan VECM : Kemiskinan di Kabupaten Mandailing Natal

Amnah Faridah Hasibuan; Khairina Tambunan; Imsar Imsar
Tren Sitasi Jurnal