Implementation and Accounting Recording of “Tabungan Arisan Berhadiah” (Tabah) in LPD Banyuning

DOI

10.2991/aebmr.k.201212.031How to use a DOI?

Keywords

Accounting records, Credit, Tabungan Arisan Berhadiah

Abstract

Village Micro-finance Institution (Lembaga Perkreditan Desa—LPD) Banyuning has one of the innovative products to increase LPD capital from internal capital, namely the Tabungan Arisan Berhadiah (TABAH). Researchers are interested in analysing the implementation of TABAH’s Innovative Products because TABAH is one of the sources of funding for the Banyuning LPD. TABAH is a program to obtain funding sources from the community in a fast and large amount. TABAH is a superior product offered by the Banyuning LPD which can be categorized as a time deposit and a combination from Arisan. However, TABAH is not fully implemented according to the rules for term savings, but there is a special feature of this program. TABAH participants are required to pay Rp. 100,000 per month and each month a drawing will be made. Those who are lucky will get Rp. 3,600,000 and no need to pay back the next savings. So that this unique thing is very interesting to analyze, namely: 1) knowing the implementation of TABAH Innovative Products, 2) knowing the TABAH accounting recording procedure, and 3) knowing the character of TABAH customers in Banyuning LPD. This study uses a qualitative method. Collecting data through in-depth interviews, observation, and documentation study. The data is then analyzed using data reduction, data presentation, data analysis and drawing conclusions based on a predetermined theory. The results showed that: 1) LPD Banyuning carried out computerized records in managing the Tabungan Arisan Berhadiah (TABAH) by balancing fundraising and collecting funds and 2) community responses were pros and cons, but more people were interested in participating in the program Tabungan Arisan Berhadiah (TABAH).

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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TY  - CONF
AU  - Gusti Ayu Ketut Rencana Sari Dewi
AU  - Ni Luh Asri Savitri
AU  - Luh Gede Kusuma Dewi
PY  - 2020
DA  - 2020/12/14
TI  - Implementation and Accounting Recording of “Tabungan Arisan Berhadiah” (Tabah) in LPD Banyuning
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 228
EP  - 234
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.031
DO  - 10.2991/aebmr.k.201212.031
ID  - Dewi2020
ER  -