IMPLEMENTASI KEBIJAKAN PENGHAPUSAN PIUTANG KREDIT MACET BAGI USAHA MIKRO, KECIL, DAN MENENGAH (STUDI BPR SUMBAWA)

This thesis explores the loan write-off policy implemented by BPR Sumbawa based on Financial Services Authority Regulation (POJK) Number 1 of 2024 concerning the Quality of Assets of Rural Banks. This regulation is notable as it presents both potential risks and benefits. On one hand, it may encourage debtors to act irresponsibly; on the other, it can significantly assist Micro, Small, and Medium Enterprises (MSMEs) in recovering from financial difficulties. The research aims to analyze how BPR Sumbawa applies this policy in handling non-performing loans and to identify the factors influencing the bank's decision to write off such loans. Two key research questions are addressed: (1) How is the eligibility for loan write-offs implemented by BPR Sumbawa in resolving non-performing loans? (2) What factors influence the bank’s decision to adopt this policy? Using an empirical juridical approach, data were collected through interviews with the Director of BPR Sumbawa. The study finds that the loan write-off policy is only applied after comprehensive evaluation and once all recovery efforts, including active collection and loan restructuring, have failed. The write-off process targets loans already classified as non-performing and must comply with strict internal criteria. The principles of prudence, legal certainty, and the sustainability of the bank's intermediation function are central to determining eligibility. Overall, the policy serves as a last resort, ensuring that financial stability and institutional accountability are upheld.