Penilaian Kinerja Penyaluran Kredit LPD: Studi Kasus Keberhasilan Pemberdayaan Ekonomi Lokal
DOI:
https://doi.org/10.37385/msej.v5i2.6383Keywords:
Efektivitas penyaluran kredit, lembaga pengkreditan desa, analisis rasioAbstract
Penelitian ini bertujuan untuk mengetahui penilaian tingkat efektivitas penyaluran kredit pada Lembaga Perkreditan Desa (LPD) Desa Adat Kesiman. Penelitian ini menggunakan data kuantitatif yang bersumber dari laporan keuangan LPD. Data kuantitatif ini kemudian diolah dengan menggunakan teknik analisis data deskriptif kuantitatif dan statistika deskriptif sederhana. Berdasarkan perhitungan dan analisis rasio yang sudah dilakukan sebelumnya, maka hasil penelitian ini menunjukkan bahwa penilaian tingkat efektivitas penyaluran kredit pada LPD Desa Adat Kesiman tahun 2019-2022 yaitu sudah cukup efektif. Namun, masih ada beberapa rasio yang perlu ditingkatkan karena masih kurang efektif diantaranya yaitu: Interest Margin on Loan Ratio tahun 2022, Rate of Return on Loan Ratio tahun 2019 dan Credit Risk Ratio tahun 2022. Rate of Return on Loan Ratio tahun 2019 dinilai kurang efektif akan tetapi pada tahun 2020-2022 sudah dapat diperbaiki dan ditingkatkan. Kemudian untuk Interest Margin on Loan Ratio dan Credit Risk Ratio bernilai kurang efektif hanya pada tahun 2022 yang disebabkan oleh meningkatnya nilai kredit macet sebagai dampak dari pandemi covid- 19.
References
Ajili, H., & Bouri, A. (2018). Corporate governance quality of Islamic banks: measurement and effect on financial performance. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 470–487. https://doi.org/10.1108/IMEFM-05-2017-0131
Al Qazzaz, H. R. (2008). Conflicts of interest and impartiality. Http://Www.Tiri.Org/Index.Php.
Alam, M. K., Ahmad, A. U. F., & Muneeza, A. (2022). External Shar?‘ah audit and review committee Vis-a-Vis Shar?‘ah compliance quality and accountability: A case of Islamic banks in Bangladesh. Journal of Public Affairs, 22(1), 1–10. https://doi.org/10.1002/pa.2364
Aslam, E., & Haron, R. (2020). Does corporate governance affect the performance of Islamic banks? New insight into Islamic countries. Corporate Governance (Bingley), 20(6), 1073–1090. https://doi.org/10.1108/CG-11-2019-0350
Beasley, M. S. (1996). An Empirical Analysis of The Relation Between The Board of Director Composition and Financial Statement Fraud. The Accounting Review, 71(4), 443–465.
Boatright, J. R. (2006). Ethics and The Conduct of Business 5th Edition. Pearson Prentice Hall.
Choudhury, M. A., & Alam, M. N. (2013). Corporate governance in Islamic perspective. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 180–199. https://doi.org/10.1108/IMEFM-10-2012-0101
Cotter, J., & Silvester, M. (2003). Board and Monitoring Committee Independence. Abacus, 39(2), 211–232.
Dang, V. C., Nguyen, Q. K., & McMillan, D. (2022). Audit Committee Characteristics and Tax Avoidance: Evidence from An Emerging Economy. Cogent Economics & Finance, 10(1), 1–15.
Darma, E. S., & Afandi, A. (2021). The Role of Islamic Corporate Governance and Risk Toward Islamic Banking Performance: Evidence from Indonesia. Journal of Accounting and Investment, 22(3), Layouting. https://doi.org/10.18196/jai.v22i3.12339
Darmadi, S. (2013). Corporate Governance Disclosure in The Annual Report. Humanomics, 29(1), 4–23.
Darwanto, & Chariri, A. (2019). Corporate governance and financial performance in Islamic banks: The role of the sharia supervisory board in multiple-layer management. Banks and Bank Systems, 14(4), 183–191. https://doi.org/10.21511/bbs.14(4).2019.17
Elamer, A. A., Ntim, C. G., Abdou, H. A., & Pyke, C. (2020). Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries. Global Finance Journal, 46. https://doi.org/10.1016/j.gfj.2019.100488
Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26(2), 301–325.
Fitrijanti, T., & Yadiati, W. (2018). Accounting and Finance Review The Influence of Islamic Governance on Minimizing Non-Compliance with Sharia. Accounting and Finance Review, 3(3), 70–76. www.gatrenterprise.com/GATRJournals/index.html
Garas, S. N. (2012a). The conflicts of interest inside the Shari’a supervisory board. International Journal of Islamic and Middle Eastern Finance and Management, 5(2), 88–105. https://doi.org/10.1108/17538391211233399
Garas, S. N. (2012b). The control of the Shari’a Supervisory Board in the Islamic financial institutions. International Journal of Islamic and Middle Eastern Finance and Management, 5(1), 8–24. https://doi.org/10.1108/17538391211216794
Gyamerah, S., Amo, H. F., & Adomako, S. (2020). Corporate Governance and The Financial Performance of Commercial Banks in Ghana. Journal of Research in Emerging Markets, 2(4), 33–47. https://doi.org/10.30585/jrems.v2i4.541
Hamsyi, N. F. (2019). The impact of good corporate governance and Sharia compliance on the profitability of Indonesia’s Sharia banks. Problems and Perspectives in Management, 17(1), 56–66. https://doi.org/10.21511/ppm.17(1).2019.06
Harisa, E., Adam, M., & Meutia, I. (2019). Effect of Quality of Good Corporate Governance Disclosure, Leverage and Firm Size on Profitability of Islamic Commercial Banks. International Journal of Economics and Financial Issues, 9(4), 189–196. https://doi.org/10.32479/ijefi.8157
Bazhair, A. H. (2022). Audit committee attributes and financial performance of Saudi non-financial listed firms. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2127238
Islam, A., Oweidat, G. A., & Mohd, S. N. (2020). Audit Committee Versus Other Governance Mechanisms and The Effect of Investment Opportunities: Evidence from Palestine. Corporate Governance: The International Journal of Business in Society, 20(3), 527–544.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.
Kallamu, B. S., & Saat, N. A. M. (2015). Audit Committee Attributes and Firm Performance: Evidence from Malaysian Finance Companies. Asian Review of Accounting, 23(3), 206–231.
Karim, R. A. A. (1990). The Independence of Religious and External Auditors: The Case of Islamic Banks. Accounting, Auditing & Accountability Journal, 3(3), 34–44.
Khalid, A. A. (2020). Role of Audit and Governance Committee for internal Shariah audit effectiveness in Islamic banks. Asian Journal of Accounting Research, 5(1), 81–89. https://doi.org/10.1108/AJAR-10-2019-0075
Khan, I., & Zahid, S. N. (2020). The impact of Shari’ah and corporate governance on Islamic banks performance: evidence from Asia. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 483–501. https://doi.org/10.1108/IMEFM-01-2019-0003
Mnif, Y., & Tahari, M. (2020). Corporate governance and compliance with AAOIFI governance standards by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 13(5), 891–918. https://doi.org/10.1108/IMEFM-03-2019-0123
Mukhibad, H., Nurkhin, A., Waluyo Jati, K., & Yudo Jayanto, P. (2022). Corporate governance and Islamic law compliance risk. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2111057
Muneeza, A., & Hassan, R. (2014). Shari’ah corporate governance: The need for a special governance code. Corporate Governance (Bingley), 14(1), 120–129. https://doi.org/10.1108/CG-02-2011-0015
Nurkhin, A., Kusmuriyanto, Widiyanto, W., Kania Widiatami, A., & Nur Aeni, I. (2023). Do corporate governance implementation and bank characteristics improve the performance of Indonesian Islamic banking? Before-COVID-19 pandemic analysis. Banks and Bank Systems, 18(3), 126–135. https://doi.org/10.21511/bbs.18(3).2023.11
Ramly, Z., Datuk, N., & Nordin, H. M. (2018). Sharia Supervision Board, Board Independence, Risk Committee and Risk-Taking of Islamic Banks in Malaysia. International Journal of Economics and Financial Issues, 8(4), 290–300. http:www.econjournals.com
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (Seventh). John Wiley & Sons Ltd. www.wileypluslearningspace.com
Sherry, E., & Shilbury, D. (2009). Board Directors and Conflict of Interest: A Study of a Sport League. European Sport Management Quarterly, 9(1), 47–62. https://doi.org/10.1080/16184740802461710
Srairi, S., Bourkhis, K., & Houcine, A. (2022). Does bank governance affect risk and efficiency? Evidence from Islamic banks in GCC countries. International Journal of Islamic and Middle Eastern Finance and Management, 15(3), 644–663. https://doi.org/10.1108/IMEFM-05-2020-0206
Sulub, S. A., Salleh, Z., & Hashim, H. A. (2020). Corporate governance, SSB strength and the use of internal audit function by Islamic banks: Evidence from Sudan. Journal of Islamic Accounting and Business Research, 11(1), 152–167. https://doi.org/10.1108/JIABR-12-2016-0148
Yin, R. K. (2016). Qualitative Research from Start to Finish (Second). The Guilford Press.
Template
