ANALISIS PEARLS DALAM MENILAI PIUTANG TAK TERTAGIH PADA KOPERASI CU PRIMA DANARTA

PEARLS ANALYSIS IN ASSESSING BAD DEBTS IN COOPERATIVE CU PRIMA DANARTA 

ABSTRAK

ANALISIS PEARLS DALAM MENILAI PIUTANG TAK TERTAGIH PADA KOPERASI CU PRIMA DANARTA

Nama                    : Restu Indah Sekarsari

NIM                      : 17080583023

Program Studi      : D3 Akuntansi

Jurusan                 : Akuntansi

Fakultas                : Ekonomi

Credit Union Prima Danarta melaksanakan kegiatan operasionalnya dari suatu periode ke periode berikutnya tercermin dalam tingkat kesehatan yang dimilikinya. Hal ini sangat penting sebagai pertimbangan manajemen CU Prima Danarta dalam melakukan kegiatan operasional dan tujuan kerja CU Prima Danarta, mengawasi setiap kegiatan yang dilakukan sesuai dengan kebijakan yang telah ditentukan, sehingga bisa dilakukan perbaikan di periode berikutnya. Saat ini lembaga keuangan internasional banyak memberikan perhatian terhadap alternatif penilaian kinerja lembaga keuangan mikro, yaitu dengan metode PEARLS seperti yang dilakukan oleh World Council of Credit Unions (WOCCU). PEARLS terdiri dari Protection, Effective Financial Structure,Asset Quality, Rate of Return and Cost, Liquidity, Signs of Growth.

Kata kunci : Credit Union, kinerja keuangan, PEARLS

ABSTRACT

PEARLS ANALYSIS IN ASSESSING BAD DEBTS IN COOPERATIVE CU PRIMA DANARTA

Name                    : Restu Indah Sekarsari

NIM                     : 17080583023

Study Program      : D3 Accounting

Majors                   : Accounting

Faculty                  : Faculty of Economics

Prima Danarta Credit Union conducts its operational activities from one period to the next, reflected in its soundness. This is very important as a consideration of CU Prima Danarta management in carrying out operational activities and work objectives of CU Prima Danarta, overseeing every activity carried out in accordance with the policies that have been determined, so that improvements can be made in the next period. At present, international financial institutions pay a lot of attention to alternative performance assessments of microfinance institutions, namely the PEARLS method as conducted by the World Council of Credit Unions (WOCCU). PEARLS consists of Protection, Effective Financial Structure, Asset Quality, Rate of Return and Cost, Liquidity, and Signs of Growth.

Key words: Credit Union, financial performance, PEARLS