Sistem Credit Score pada Perusahaan Manufaktur: Systematic Literature Review
DOI:
https://doi.org/10.35591/wahana.v29i2.980Keywords:
credit score, credit review, credit risk analysis, credit scoring modelAbstract
In the aftermath of the COVID-19 pandemic, the significant increase in cases of Suspension of Debt Payment Obligations (PKPU) and corporate bankruptcies in Indonesia has highlighted the urgent need for more adaptive risk management systems, particularly within the manufacturing sector. This study seeks to systematically examine the literature concerning the application of credit scoring systems in manufacturing enterprises, while also linking the findings to the enhancement of good corporate governance (GCG) practices. Employing a Systematic Literature Review methodology, the research analyzes and synthesizes findings from ten peer-reviewed articles published between 2017 and 2025 that focus on credit scoring related topics. The findings indicate that credit scoring systems possess considerable potential to improve the accuracy of credit risk assessments. Nevertheless, the adoption of such systems in the manufacturing industry remains limited, primarily due to restricted access to debtor financial data, especially data provided by the Financial Information Services System (SLIK) under the supervision of Indonesia’s Financial Services Authority (OJK).To address this limitation, the study proposes a hybrid approach that integrates qualitative assessment—based on the 5C principles (Character, Capacity, Capital, Collateral, and Conditions)with quantitative data and the strategic use of information technology. This integrated model is recommended as a more appropriate and effective basis for the development of credit scoring systems tailored to the specific characteristics of the manufacturing sector. Furthermore, internal policy reforms within companies are deemed essential to ensure the successful and sustainable implementation of such systems. Ultimately, the adoption of a robust credit scoring framework is expected to reduce default rates and enhance long-term financial stability in manufacturing firms.
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