Risiko Tatakelola Pemberian Kredit dan Penunggakan Pembayaran pada Bank BRI KCP Kaimana

Pakidi, Musa (2023) Risiko Tatakelola Pemberian Kredit dan Penunggakan Pembayaran pada Bank BRI KCP Kaimana. S2 thesis, Universitas Kristen Indonesia.

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Abstract

Salah satu fungsi intermediasi bank dalam Undang-Undang No. 10 tahun 1998 tentang perbankan adalah pemberian pinjaman kredit. Pendapatan terkait pemberian kredit masih dominan pada hampir semua bank. Disamping menjadi sumber pendapatan utama, pemberian kredit juga mengandung risiko tinggi berupa kegagalan bayar bila tidak dikelola dengan baik. Kredit dengan kualitas baik akan memberikan pendapatan yang tinggi, sedangkan pinjaman berkualitas buruk akan memunculkan beban biaya, mengakibatkan bank tidak menghasilkan laba maksimal bahkan bisa merugi. Sejak pemberlakuan PSAK 71 pada tanggal 1 Januari 2020 perhitungan biaya CKPN menggunakan metode expected loss. Metode ini mengharuskan pembentukan CKPN didasaarkan pada proyeksi tertentu seperti pertumbuhan ekonomi, inflasi, tingkat pengangguran dan indeks harga komoditas. Metode ini tidak memerlukan bukti objektif debitur mengalami impairment. Penelitian ini menemukan 10 (sepuluh) KTD yang mengakibatkan terjadinya penunggakan, yaitu: petugas kurang profesional, mutasi promosi, kegagalan auto debet, laporan penunggakan H+2, Gangguan jaringan, Gangguan H2H, Perubahan karakter nasabah, transaksi nasabah tidak dikuasai, tambahan kredit dari kreditur lain, dan target terlalu tinggi. Berdasarkan heat map KTD Kegagalan auto debet dan transaksi nasabah tidak dikuasai memiliki risiko yang tinggi penyebab terjadinya penunggakan. Berdasarkan analisis regresi didapatkan nilai korelasi sebesar 71,5 % atau kuat, dengan koefisien tercatat sebesar 51,1%. Model regresi yang dihasilkan adalah Y=8357,716-0,038x1+0,3198x2 menunjukkan hubungan negatif (terbalik) kuat antara nilai tercatat dengan CKPN, serta hubungan yang positif kuat atau searah antara NPL dan CKPN. Manajemen Bank BRI KCP Kaimana telah berhasil memitigasi semua risiko ynag muncul terkait pemberian kredit, namun masih perlu memberikan perhatian khusus terhadap 2 KTD yang setelah dilakukan mitigasi masih berada pada level high risk yaitu kegagalan auto debet dan transaksi nasabah tidak dikuasai dengan penggunaan EDC atau QRIS BRI, dan rutin melakukan pemeliharaan fasilitas auto debet debitur. Kata Kunci: Intermediasi, CKPN, expected loss, impairment, KTD dan high risk. / One of the bank intermediation functions in Law no. 10 of 1998 concerning banking is the provision of credit loans. Income related to lending is still dominant in almost all banks. Besides being the main source of income, providing credit also carries a high risk of failure to pay if not managed properly. Good quality credit will provide high income, while poor quality loans will incur costs, resulting in banks not making maximum profits and even losing money. Since the implementation of PSAK 71 on January 1 2020, the calculation of CKPN costs uses the expected loss method. This method requires the formation of CKPN to be based on certain projections such as economic growth, inflation, unemployment rate and commodity price index. This method does not require objective evidence that the debtor is impaired. This research found 10 (ten) KTDs that resulted in arrears, namely: less professional officers, promotional transfers, auto debit failures, H+2 arrears reports, network disruptions, H2H disruptions, changes in customer character, customer transactions not controlled, additional credit from other creditors, and the target is too high. Based on the KTD heat map, auto debit failure and customer transactions not being controlled have a high risk of causing arrears. Based on regression analysis, the correlation value was found to be 71.5% or strong, with a coefficient recorded at 51.1%. The resulting regression model is Y=8357.716-0.038x1+0.3198x2 showing a strong negative (inverse) relationship between recorded value and CKPN, as well as a strong positive or directional relationship between NPL and CKPN. The management of Bank BRI KCP Kaimana has succeeded in mitigating all risks that arise related to providing credit, but still needs to pay special attention to 2 KTDs which after mitigation are still at a high risk level, namely auto debit failure and customer transactions not being controlled using BRI's EDC or QRIS , and routinely maintain debtor auto debit facilities.. Keywords: Intermediation, CKPN, expected loss, impairment, KTD and high risk

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