Analysis of The Management of Revolving Fund Receivables at The Brebes Regency Government

Abstract

The management of revolving funds in Brebes Regency is regulated in Regent Regulation No. 016.A of 2007 concerning Guidance on Management of Capital Loans for Agricultural, Non-Agricultural, Cooperatives and Micro, Small, Medium Enterprises and Regional Government Budgets of Brebes Regency. In reality there is an error in the management of revolving funds. This led to the return of revolving fund loans that became non-performing, and became a finding of BPK. So the effort to remove revolving fund credit from the balance sheet, the Brebes Regency Government will authorize the Tegal KPKNL to take over the registration and collection base based on Brebes Regent Regulation No. 048 of 2013. So the purpose of this study is to analyze the credit factors that cause the revolving fund bad / bad, analyze problems / barriers to clearing revolving fund credit balances, and analyze solutions to problems of revolving fund credit write-offs. The research method uses quantitative research methods using case studies, through In Depth Interview, documentation and triangulation studies, Miles & Hubberman Models analysis techniques. The technique of testing the legality of the data in this study involves testing the credibility, transferability, dependability, and corfirmability. The results of the analysis show the factors that cause poor/lost revolving fund returns, such as; bad character of the debtor, grants, collateral effects, sanctions that are not implemented, the condition of the debtor who has gone bankrupt. The solution from the KPKNL related to these problems is a complete file/administration related to the mandatory requirements for credit transfer to KPKNL to be fulfilled immediately.
Keywords: Revolving fund management, barriers, deletion,