ANALISIS EFEKTIVITAS PENGELOLAAN PIUTANG PROGRAM PENDANAAN USAHA MIKRO DAN KECIL (PUMK) PADA PT PETROKIMIA GRESIK DALAM MENDUKUNG SDG's

This study aims to analyze the effectiveness of receivables management in the Micro and Small Business Financing Program (PUMK) at PT Petrokimia Gresik in supporting the achievement of Sustainable Development Goals (SDGs), particularly SDG 1 (No Poverty), SDG 2 (Zero Hunger), and SDG 8 (Decent Work and Economic Growth). This study uses a descriptive qualitative method. The results show that the management of PUMK Program receivables at PT Petrokimia Gresik is not yet fully effective. Fund distribution standards, credit requirements, and receivables management policies have been implemented, while the timeliness of payments and the discipline of partners are still low. A total of 30% of receivables are in the current category, while the other 70% are classified as non-performing receivables. This condition is influenced by the non-implementation of late payment penalties as part of the empowerment and guidance approach for MSEs, so that the program's revolving fund has not been running optimally. Nevertheless, the PUMK Program continues to contribute to the achievement of SDGs through increased access to capital, the sustainability of MSEs businesses, and the creation and maintenance of jobs.