ANALISIS PROSEDUR DAN KEBIJAKAN KREDIT UNTUK MEMPERKECIL RESIKO KERUGIAN PIUTANG TAK TERTAGIH (STUDI KASUS PADA PT. BPR RASUNA PONOROGO)

This research aims to determine credit procedures and policies and how to reduce the risk of bad debts at PT. BPR Rasuna Ponorogo. The research method is descriptive with a qualitative approach. The data sources used are primary data through interviews with four informants and documentation. Data analysis was carried out using descriptive qualitative analysis methods. The research results show that 1) PT. BPR Rasuna Ponorgo in providing credit to customers includes procedures for prospective customers, customer service, credit administration, account office, and authorized officials. The procedures implemented by PT. BPR Rasuna Ponorogo is the right procedure to minimize the risk of bad debts and is in accordance with the Kasmir theory; 2) PT. BPR Rasuna Ponorogo in minimizing uncollectible receivables is by providing credit using criteria namely Character, Capacity, Capital, Conditions, Collateral, regularly monitoring receivables or customers, establishing a maturity policy. maturity and follow up on overdue receivables. It is expected that PT. BPR Rasuna Ponorogo continues to apply the 5C analysis in the process of providing credit to prospective customers to reduce the risk of bad debts, provide strict credit, determine maturity policies and follow up on overdue receivables.