MENGUNGKAP FENOMENA KREDIT MACET PADA BADAN USAHA MILIK DESA (BUMDES) DITINJAU DARI GOOD CORPORATE GOVERNANCE (STUDI DI BUMDES ARTHA KRAMA MANDIRI)

This research aims to analyze the implementation of Good Corporate Governance (GCG) principles in credit management at BUMDes Artha Krama Mandiri, efforts that have been and will be made by BUMDes in overcoming Non Performing Loan (NPL) problems, and the impact of NPL for BUMDes Artha Krama Mandiri and stakeholders. This type of research is included in descriptive qualitative research. The results showed that (1) BUMDes Artha Krama Mandiri has implemented GCG principles in the management of the credit business unit, but the implementation of these five principles has not been optimal. 2) Efforts that have been made by BUMDes in overcoming NPL, namely BUMDes has issued summons to customers who have NPL and formed a credit restructuring team. 3) The impact of Non Performing Loan (NPL) is a decrease in profits earned by BUMDes, a decrease in employee salaries, a decrease in PAD provided by BUMDes to the village, and the inability of BUMDes to provide credit services to the community due to NPL problems.