Restructuring of Murabahah Agreement Financing:

Nisa Rahmawati; Faqih El Wafa; Abdul Gafur; Faridah Faridah; Ahda Fitriani

doi:10.37567/al-sulthaniyah.v14i1.3359

Nisa Rahmawati Universitas Islam Negeri Antasari Banjarmasin
Faqih El Wafa Universitas Islam Negeri Antasari Banjarmasin
Abdul Gafur Universitas Islam Negeri Antasari Banjarmasin
Faridah Faridah Universitas Islam Negeri Antasari Banjarmasin
Ahda Fitriani Universitas Islam Negeri Antasari Banjarmasin

DOI: https://doi.org/10.37567/al-sulthaniyah.v14i1.3359

Keywords: Financing Restructuring, Murabahah Contract, Non-Performing Financing

Abstract

This research discusses the problematic financing settlement policy regulated by Peraturan Bank Indonesia (PBI) No. 10/18/PBI/2008, Peraturan Otoritas Jasa Keuangan (POJK) No. POJK.03/2019, and Fatwa Dewan Syariah Nasional-Majelis Ulama Indonesia (DSN-MUI) No. 47, 48, 49/DSN/MUI/II/2005. Furthermore, this study analyses the implementation of these policies at Bank Muamalat KC Banjarmasin concerning relevant regulations. This research uses a qualitative approach through field research methodology, with data collection conducted through direct interviews with relevant informants. After collecting the data, the author describes, describes, and analyses the policy and implementation of financing restructuring with murabahah contracts at Bank Muamalat KC Banjarmasin. The results showed that the murabaha contract financing restructuring policy at the bank has been implemented comprehensively and by the provisions contained in PBI No. 10/18/PBI/2008, POJK No. 10/POJK.03/Year 2019, and DSN-MUI Fatwa No. 47, 48, 49/DSN/MUI/II/2005, which includes three main elements: rescheduling, reconditioning, and restructuring (3R).

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Restructuring of Murabahah Agreement Financing

Case Study at PT Bank Muamalat Banjarmasin Branch Office

Abstract

References