ABSTRACT The aims of this study are (1) Identifying the causes of loan arrears in the BUMKAM savings and loan business unit in Belading Village, Sabak Auh District, Siak Regency. (2) Identifying efforts to resolve the problem of loan arrears at the BUMKAM savings and loan unit in Belading Village, Sabak Auh District, Siak Regency. (3) Analyzing the impact of loan arrears on financial performan…