ANALISIS DEBT BURDEN RATIO (DBR) DAN NON PERFORMING LOAN (NPL) PADA KSP KOPDIT PINTU AIR CABANG KUPANG
Published 2026-01-04
Keywords
- Debt Burden Ratio (DBR),
- Non-Performing Loan (NPL)
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Abstract
This study aims to analyze the Debt Burden Ratio (DBR) and Non-Performing Loan (NPL) at the Pintu Air Branch Credit Cooperative (KSP Kopdit), as well as to examine the relationship between a debtor's repayment capacity and the potential for problematic loans. The author uses a quantitative descriptive analysis method, with data collection techniques consisting of interviews and documentation. The sample in this study comprises active debtors at KSP Kopdit Pintu Air Branch, Kupang, for the period 2022-2024. The sample consists of 10 debtors selected using purposive sampling. The results of the Debt Burden Ratio (DBR) analysis of the debtors' repayment capacity show that 6 members are ineffective in meeting their obligations, while 4 members are effective, based on the ideal DBR and NPL thresholds. For the Non-Performing Loan (NPL) analysis, the data obtained from KSP Kopdit Pintu Air Branch Kupang for 2022-2024 and calculated as percentages show a decrease each year. Although the NPL rate was above the ideal threshold at 65% (0.65) in 2022, it fell below the ideal threshold in 2023-2024, at 46% (0.46) in 2023 and 29% (0.29) in 2024. This finding indicates that DBR can serve as an early indicator for addressing NPL, and thus can be used by the cooperative to assess the eligibility of prospective debtors before granting credit.
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References
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