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Jurnal Department of Accounting Universitas Muhamadiyah Malang

ANALISIS KELAYAKAN KREDIT SEBAGAI DASAR PENGAMBILAN KEPUTUSAN PEMBERIAN KREDIT PADA PT. BANK JATIM CABANG MOJOKERTO Allan Nuari Hyang Kisartha

Abstract

This research represents case study in PT. Bank Jatim, Branch of Mojokerto under the title, ?Credit Worthiness Analysis as the Basis of Decision Making to Give Credit in PT. Bank Jatim Branch of Mojokerto?. Purpose of this research is to know: how credit policy in PT. Bank Jatim Branch of Mojokerto, how the guidance and procedure to give credit, how its analysis technique and whether or not its applied credit analysis technique has been effective. Analysis used to assess the feasibility of debtor applicants company is time series, that is evaluating the elements of balance financial statement and income statement of debtor applicant for some periods (2006-2008) to observe its fluctuation trend. Data analysis technique accords with the bank policy is as follows: (1) Management and General Aspects Analysis, (2) Marketing Aspects Analysis, (3) Production and Technical Aspects analysis, (4) Guarantee Aspects Analysis, (5) Financial Aspects Analysis, and (6) Work Capital Needs Aspects Analysis. Policy is applied on debtor applicant that submits some credit to PT. Bank Jatim Branch of Mojokerto. In this case, debtor applicant is UD. Rindu Makmur. Result of the analysis is as follow: (1) Data or documents are given in complete and right according to the rules addressed by Jatim Bank party. (2) It has been receipted in complete and legal upon documents in the form of Cardinal Taxpayer Number (NPWP), Trade Business Certificate (SIUP), Company Register Mark (TDI), thus debtor applicant has qualified legality aspect. (3) The operated business is quite promising because it has market certainty, small relative to risk, sufficient media and infrastructure, wide enough market area, and the existence of innovation for new products. (4) The given guarantee is in the form of land and building with total of taxation value is Rp. 229.845.000 or 130% from total credit planned to be submitted. (5) The existence of sale increasing trend of 15% during 2007 and 2008 so it will increase profits, then thoroughly ratio analysis shows positive result. (6) Calculation result for work capital need does not exceed the submitted credit amounts and does not exceed the given guarantee taxation value. From the credit worthiness analysis above, it can be drawn a conclusion that business of UD. Rindu Makmur deserves to be funded. Based on the conclusion above, thus credit worthiness analysis technique applied in PT. Bank Jatim Branch of Mojokerto is effective enough. It is because based on financial and non-financial aspects it has meet 5C (character, capacity, capital, collateral, condition of economy) principle and the established guidance and procedure is not complicated and cost nothing on debtor applicant.

Keyword : Analisis Kelayakan Kredit, Pengambilan Keputusan Pemberian Kredit

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02/05/2012 8:29