Financial Performance Evaluation of the Revolving Fund Savings and Loan Program of PNPM Mandiri Perdesaan by the Activity Management Unit (UPK) in Tasikmalaya Regency

The Women's Savings and Loan (SPP) program is one of the key components of the National Program for Community Empowerment (PNPM) Mandiri in rural areas. This study aims to evaluate the financial performance of the PNPM Mandiri Perdesaan revolving fund program based on financial ratios, including Loans at Risk (LAR), Portfolio at Risk (PAR), Return on Investment (ROI), and Cost Coverage (CCr), during the period 2021 to 2023. A quantitative descriptive method was used, with primary data collected through interviews and secondary data obtained from official documents and archives. The findings indicate that the financial performance of the PNPM Mandiri Perdesaan revolving loan program during 2021–2023, as measured by LAR, PAR, ROI, and CCr, falls into the category of satisfactory performance