Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)

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Internal Control Structure on Distribution of Noncollateral Credit at the Village-Owned Enterprises (BUMDes) “Mandala Giri Amertha” at Tajun Village, Kubutambahan, Buleleng, Bali

Authors
Anantawikrama Tungga Atmadja, Desak Nyoman Sri Werastuti, Tetra Pujawan
Corresponding Author
Anantawikrama Tungga Atmadja
Available Online 14 December 2020.
DOI
10.2991/aebmr.k.201212.026How to use a DOI?
Keywords
BUMDes, Internal control structure, Noncollateral credit, The poor
Abstract

Credit is a source of funding for every credit institution. In order to be a good source of funding, every credit institution must be able to maintain the quality of its credit so that it can avoid bad credit. One of the efforts made to maintain credit quality is by requiring debtors to pledge their assets so that if bad credit occurs, this collateral can be taken over so that credit institutions avoid losses. A different condition occurs in Village-Owned Enterprises (Badan Usaha Milik Desa—BUMDes) Mandala Giri Amertha, Tajun Village, Kubutambahan, Buleleng Bali. This institution provides noncollateral loans for the poor in Tajun Village. Even though there is no collateral, loans given since 2016 are all recorded to be smooth in payment. This is due to the fact that BUMDes Tajun provides credit by utilizing social capital owned by Desa Pakraman. This social capital is also integrated by accounting-based crediting system. This success can improve the welfare of the poor through various productive economic activities.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2020
ISBN
978-94-6239-297-7
ISSN
2352-5428
DOI
10.2991/aebmr.k.201212.026How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Anantawikrama Tungga Atmadja
AU  - Desak Nyoman Sri Werastuti
AU  - Tetra Pujawan
PY  - 2020
DA  - 2020/12/14
TI  - Internal Control Structure on Distribution of Noncollateral Credit at the Village-Owned Enterprises (BUMDes) “Mandala Giri Amertha” at Tajun Village, Kubutambahan, Buleleng, Bali
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 194
EP  - 200
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.026
DO  - 10.2991/aebmr.k.201212.026
ID  - Atmadja2020
ER  -