ANALYSIS OF THE ROLE OF SAVING AND LOAN CREDIT IN PNS RETIREMENTS IN THE NASARI SAVING AND LOAN COOPERATIVE (

This study aims to determine the growth of pension credit at the Nasari Savings and Loans Cooperative, Lhokseumawe City. The methodology used in the research process is descriptive qualitative, namely knowing the growth of pension credit each year at the Nasari Savings and Loans Cooperative, Lhokseumawe City, using existing data. The analysis used in this research is trend analysis. The results showed that the growth of pension credit in the Nasari Savings and Loans Cooperative fluctuated and tended to decrease with the average credit growth. The author gives advice to the Nasari Savings and Loans Cooperative in Lhokseumawe City in order to reduce interest rates on pension credit loans, so that they can compete with other cooperatives and increase credit growth every year.


INTRODUCTION
Savings and loan cooperatives or credit cooperatives are one type of cooperative whose main activity is to provide depository and lending services to cooperative members with the aim of advancing the welfare of cooperative members and also the community. At this time many people still do not understand how important the role of cooperatives is, many people think that cooperatives are just ordinary financial institutions. Based on Article 1 paragraph (1) of Law Number 25 of 1992 concerning Cooperatives "cooperatives are business entities consisting of individuals or cooperative legal entities with the basis of their activities based on cooperative principles as well as a people's economic movement based on the principle of kinship". cooperatives are owners and members of cooperatives consisting of owners, members and users of cooperatives. In the case of saving and borrowing, if there is an agreement on a saving and borrowing agreement, there will also be legal consequences that will arise from the agreed agreement. Then there will be an agreement which is a legal relationship between two parties, where on one side there are rights and on the other hand there are obligations. The purpose of a savings and loan cooperative is for people to save at the cooperative so that people can feel at ease in saving their money. In addition, in terms of borrowing, people can make loans to cooperatives with small interest. The difference with banks is that banks offer loans of money with relatively high interest so that people who make loans are unable to pay it off. Cooperatives also need capital to finance their business. Regarding capital in cooperatives, it is regulated in Article 66 of Law Number 25 of 1992 concerning Cooperatives. It can be concluded that Indonesian cooperatives can operate in all economic life and play a major role in people's economic life. Savings and Loans Cooperatives meaning of Savings and Loans Cooperatives based on Law Number 25 of 1992 article 1 paragraph (15) are cooperatives that run a savings and loan business as the only business. In a savings and loan agreement between cooperative members and cooperative management, an agreement will occur which will have legal consequences, namely carrying out the rights and obligations of the parties who have agreed to it. If the parties make a mistake by violating what has been agreed upon, the parties must be held responsible.
Based on these conditions and interests, various types of cooperatives emerge. According to classical theory, there are 3 types of cooperatives: 1) usage cooperatives or consumption cooperatives, 2) producing cooperatives or production cooperatives, 3) savings and loan cooperatives. Based on the form, cooperatives are also divided into two, namely Primary Cooperatives and Secondary Cooperatives as stated in Law Number 25 of 1992 article 6 and article 15 that cooperatives in Indonesia are divided into two. One of the product business areas of cooperatives is credit distribution. Credit in cooperatives are all types of money loans that must be repaid with interest by the borrower and there is an agreement to repay the loan. Marleni et al (2014): explains that what is called credit is all types of money loans that are repaid with interest by the borrower as well as a loan agreement between the cooperative and the borrower which requires the borrower to repay the debt within a certain period of time with interest. The provision of credit provided by cooperatives to borrowers greatly influences the income of cooperatives. According to Marleni et al (2014): service revenue is the amount of income received is greater than the amount of distribution (cost) incurred as a result of the sale of goods or services of a business entity arising from the delivery of merchandise or services of other business activities in a period . Thus income can be concluded as Cooperative income, such as lending or lending, profits earned, interest or other activities. From this explanation, it can be concluded that cooperative income comes from loan interest.
Credit growth is one of the main sources of income for a cooperative which is expected to have a positive impact on cooperative performance. Credit extended by cooperatives can demonstrate the ability of a cooperative in its role as a financial intermediary. Credit growth describes the level of development of the volume of credit extended to third parties which is able to increase the profitability of a financial institution and improve the performance of financial institutions" (Pradnyawati, 2012). Sehrish Gul et al. (2011), in his research, concluded credit as a microeconomic factor that has a significant impact on profitability. Cahyani (2013), "reveals that the credit growth variable has a positive and significant effect on profitability". Arta (2014), "found different results, namely the credit growth variable has a negative and not significant effect on profitability". In view of the previous research, it can be concluded that any bank or cooperative lending or other financial institutions must look at the eligibility of the prospective debtor in accordance with the credit principles or the 5C concept, including: character, capacity, capital, economic condition and collateral. Credit According to the main banking law No.10 (1998) it is stated that credit is the provision of money or bills that can be equated with it, based on a loan agreement between the bank and a third party, in this case the borrower is obliged to pay off the debt after a certain period of time with fixed amount of interestAccording to Taswan (2008: 215) The definition of credit is: "Provision of money or bills that can be equated with it based on a loan agreement or agreement between the bank and another party that requires the borrower to repay the debt after a certain period of time by giving interest, compensation or profit sharing". According to Komaruddin Sastradipoera (2008: 215) The definition of credit is: "Credit is a provider of money or bills (which is equated with money) based on a loan agreement between the bank and other parties, in which case the borrower is obliged to pay off his obligations after a certain period of time with an amount predetermined interest.
Based on the explanation above, the authors conclude that credit is all types of loans in the form of providing bills and money that must be paid with interest by the borrower at a time determined or determined on the basis of his own wishes with a mutually agreed agreement

RESEARCH METHOD Design Approach and Type of Research
In accordance with the research objectives and the problems studied and formulated, the research conducted by the author can be classified as a quantitative descriptive study, where the data obtained from the population sample is analyzed according to the statistical method used and then interpreted.Research sitesIn this study, the object of research was the Nasari Savings and Loans Cooperative, Lhokseumawe City. Located on Jl. New Ocean, Simpang Empat Kec. Banda Sakti Lhokseumawe City. This two-level building contains 10 administrators, each of whom has a different field and role.Data collection techniqueAccording to Sugiyono (2010: 137) the data collection method is seen from the point of view or method of data collection techniques, then data collection techniques can be carried out by: 1. Interview (interview) This interview is intended to absorb information regarding perceptions, views, mindsets, opinions or interpretations of research problems.

Library Studies
Data collection by studying books, papers, previous theses, journals Websites, magazines in order to obtain information related to theories and concepts related to the problems and variables studied which consist of growth rates, marketing strategies and income . Researchers took company data from documents owned by the Nasari Savings and Loans Cooperative, Lhokseumawe City.

Observation (observation)
Collecting data by observing and recording systematically, the phenomena investigated. The author conducted interviews directly with administrative staff to obtain the data needed to support research Data and Data Sources Primary data is data obtained directly from research subjects using measurement tools or data retrieval tools directly on the subject as a source of information sought. In the field of education, this primary data was obtained or derived from the results of tests and interviews with the Main Board of the Nasari Cab Cooperative. Lhokseumawe namely Mr. Maun Usman.In this study, the sources of information or respondents to obtain valid data in the study were: a) The Head of the Nasari Cooperative Management, in the form of interviews. b) Security guards or Kop officers. Nasari, in the form of an interview. c) Service members of the Nasari Cooperative, in the form of interviews. Research Instruments Based on the operational definition, in this study the instrument used is annual lending data which is used to determine the growth rate of pension credit According to Law No. 11 of 1992 concerning Pension Funds it is stated that "Retirement is a person's right to earn income after working for many years and has entered retirement age or there are other reasons in accordance with a predetermined agreement". According to Parnes and Nessel (Corsini, 1987) said that retirement is a condition where the individual has stopped working at a job that is usually done. According to Corsini (1987) said that retirement is the process of separating an individual from his work, where in carrying out his role a person is paid. In other words, retirement affects a person's activities, from work situations to situations outside of work.

RESULTS AND DISCUSSION Results
The NASARI Savings and Loans and Financing Cooperative is always improving and improving the best service for all members and obligations to the state. Various efforts were made by the NASARI Savings and Loans Cooperative to achieve this. In paying/depositing taxes, the NASARI Savings and Loans and Financing Cooperative performs according to a predetermined schedule and uses facilities issued by the Directorate General of Taxes to facilitate tax payments/deposits, namely by using E-Billing and depositing via Internet Banking. In addition to making it easier, using this facility also saves time because there is no need to queue anymore. KSP Nasari's capital does not only come from individuals, but also this capital is obtained from several Conventional Banks that work closely with KSP Nasari. Customers do not need to worry if they are afraid that this Cooperative lacks capital or does not even provide good service. This cooperative has also been supervised by the OJK and what is certain is that it has been approved directly and InshaAllah Amanah.
The NASARI Savings and Loans and Financing Cooperative has implemented regulations every month by deducting the tax on the profit-sharing of savings each month and distributing it to the accounts of each member who owns the deposit by 0% (zero percent) for income in the form of profit sharing up to Rp. 240,000 (two hundred and forty thousand rupiah) per month and 10% (ten percent) of the gross amount of profit sharing for income in the form of profit sharing for deposits of more than Rp. 240,000 (two hundred and forty thousand rupiah) per month. And pay it every month.

CONCLUSION
Based on the conclusions of this research, it can be suggested several things as follows: 1. In order to support the development of pension credit provision provided by the Nasari Savings and Loans Cooperative in Lhokseumawe City to its customers so that it continues to increase, the Nasari Savings and Loans Cooperative is expected to reduce interest rates on pension credit loans. 2. To support the development of the provision of pension credit provided by the Nasari City Lhokseumawe Savings and Loans Cooperative so that it continues to increase, it is hoped that the Nasari Savings and Loans Cooperative of Lhokseumawe City will carry out more employment promotion and training.

Lhokseumawe City Savings and Loans Cooperative greatly affects income at the Nasari Savings and Loans
Cooperative, Lhokseumawe City. The Office of the Nasari Savings and Loans Cooperative in Lhokseumawe City and the welfare of its employees has also increased.