Analisis Penentuan Limit Kredit Modal Kerja pada PT Bank Mandiri (Persero) Tbk Area Medan Balai Kota Tahun 2024

Abstract

Setting a limit on working capital credit is a very important service for the welfare of entrepreneurs or SMEs. In an effort to improve accessibility and quality in credit provision, PT. Bank Mandiri (Persero) Tbk Medan City Hall Area has implemented policies to determine effective loan provision. The provision of the loan is expected to be able to increase the business it is doing. As for the purpose of granting and determining the working capital credit limit, it is hoped that it can reduce the cost burden of the debtor's business, as well as improve health and welfare in advancing his business. This research aims to find out what form of implementation and how PT. Bank Mandiri (Persero) Tbk. Medan City Hall Area in determining the working capital credit limit for debtors. This study uses a qualitative approach with a descriptive approach to analyze data by describing or describing the data that has been collected as it is and conducting observations, interviews, and documentation. The results of this study can find out that the implementation of the company's policy on the determination of working capital credit limits is in accordance with government regulation No. 10 of 1998 Article 1 Paragraph (11) concerning banking in lending and borrowing agreements, between banks and debtors. Four aspects are the guidelines for Bank Mandiri in determining the limit on credit, such as determining the Cost Of Good Sold, determining the Selling General and Administrative Expanse, determining the total sales, and determining the Trade Cycle. Then by using the formula 70% x (%COGS+%SG&A) X Penjualan x TC/30 So it can be determined how much credit limit is effective and can be used by debtors, the obstacles found are the lack of education and socialization to the public about the determination of this credit limit and it is expected that every policy implementer will continue to improve services to the community to succeed the company and entrepreneurs, especially for debtors