STRATEGY FOR RESOLVING FINANCING PROBLEMS IN MURABAHAH FINANCING AT

BANK NAGARI SIMPANG THREE SUPPORT BRANCH

MeliaSarapopa
Department of Sharia Economics and Business
STAI-YAPTIP West Pasaman Sharia Banking Study Program
Meliasarapopa2000@gmail.com

ABSTRACK

This research examines problematic murabahah financing. The formulation of the problem
in this research is what causes problematic financing in murabahah financing and resolving
problematic financing in murabahah financing. while the aim of this research is to find out what
causes problematic financing in mrabahah financing and to find out the resolution of problematic
financing in murabahah financing.
The type of research used in this research is qualitative research using a library research
approach using books and the internet.
Based on the results of this research, it shows that 1) the cause of problematic financing is
due to the difficulties faced by customers. The causes of customer financial difficulties are divided
into internal factors and external factors. 2) Settlement of problematic financing, namely: every time
problematic financing occurs, the sharia bank will try to save the financing based on PBI No.
13/9/PBI/2011 concerning amendments to PBI No. 10/18/PBI/2008 concerning financing
restructuring for sharia banks and sharia business units, sharia banks are: a) rescheduling. Namely
changes to the customer's obligation payment schedule or time period and. b) Reconditioning, namely
changing part or all of the financing requirements without increasing the remaining principal of the
customer's obligations that must be paid to the bank, c) Restructuring. That is, customers are given an
extension of the maturity period in repayment of financing provided by the bank, adding funds to
bank financing facilities.
INTRODUCTION
Sharia banks are financial institutions whose main business is providing financing
and other services in payment and circulation traffic whose operations are adjusted to the
principles of Islamic law. Sharia banks have been officially introduced to the public since
1992, namely with the enactment of Law No. 21 of 1992 concerning banking. This law,
which has been interpreted in various government regulations, has provided the widest
possible opportunities for opening banks that operate on the principle of profit
sharing/shariah. In sharia banking, the contracts carried out have worldly and spiritual
consequences because the contracts carried out are based on Islamic law 1. So that the
presence of banking and its functions and activities in a country can help accelerate a
country's economic growth. Among the various functions of banks, one of them is financing
activities.2
The informal development of the sharia financial industry began before the formal
legal framework was issued as the operational basis for banking or sharia financing agencies
in Indonesia. 3Before 1992, several financing business entities had been established which
had implemented the principle of profit sharing. Financing is a provision or bill that can be
equated with it, based on an agreement or agreement between the bank and another party
which requires the party financed to return the money or bill after a certain period of time. 4
According to the general provisions of article 1 paragraph 12 of the law on sharia
banking, sharia principles are principles of Islamic law in banking activities based on fatwas
issued by institutions that have the authority to determine fatwas in the field of sharia, sharia
banking principles are part of Islamic teachings related to economics, one of the principles in
Islamic teachings is a prohibition on usury in its various forms, and uses a system including
the principle of profit sharing.5

The provisions regarding usury are contained in the Koran, Surah Al Baqarah/2:275, which
reads "

‫َاَّلِذ ْيَن َيْأُك ُلْو َن الِّر ٰب وا اَل َيُقْو ُم ْو َن ِااَّل َك َم ا َيُقْو ُم اَّلِذ ْي َيَتَخَّبُطُه الَّش ْيٰط ُن ِم َن اْلَم ِّۗس ٰذ ِلَك ِبَاَّنُهْم َق اُلْٓو ا ِاَّنَم ا‬
‫اْلَبْيُع ِم ْثُل الِّر ٰب وۘا َو َاَح َّل ُهّٰللا اْلَبْيَع َو َح َّر َم الِّر ٰب وۗا َفَم ْن َج ۤا َء ٗه َم ْو ِع َظ ٌة ِّم ْن َّرِّب ٖه َف اْنَتٰه ى َفَل ٗه َم ا َس َلَۗف‬
‫ٰۤل‬
‫َو َاْم ُر ٓٗه ِاَلى ِهّٰللاۗ َو َم ْن َعاَد َفُاو ِٕىَك َاْص ٰح ُب الَّناِر ۚ ُهْم ِفْيَها ٰخ ِلُد ْو َن‬

Meaning: '' people who eat (take) usury cannot stand but rather like the position of a person
possessed by the devil due to (the pressure of) insanity. Their situation is like that, because
they say (opinion), Indeed buying and selling is the same as usury, even though Allah has

.Muhamad, Manajemen Dana Bank Syariah(Cet 1.Jakarta: PT.Raja Grafindo Persada.2015)hlm2 1

Muhammad, Syafi’I Antoni, Bank Syariah Dari Teori ke Praktek, (Cet I. Jakarta: Gema Insani, 2001), 2
hlm 224
Nabila Shyavira Zakaria, Evaluasi Pengendalian Internal Pembiayaan Murabahah Pada BMT Sidogiri 3
.Cabang Pembantu Kaliwates.2015. hlm 22

Nawfalsky Bagis Muhammad, Strategi Penanganan Pembiayaan Murabahah Bermaalah Pada Baitul 4
.Maal Wat Tam Wil (BMT).2017.Hlm 29
Herliani, Strategi Penyelesaian Pembiayaan Bermasalah Pada Akad Murabahah di Bank Madina 5
.Syariah.2011.hlm 24
permitted buying and selling and forbidden usury. those who have received a prohibition
from their Lord, then continue to stop (from taking usury), then for them what they have taken
before (before the prohibition came); and its affairs are (up to) Allah. the person who returns
(takes usury), then that person is the inmate of hell; they will abide therein.''
In the verse above, it is explained that buying and selling which still contains
elements of usury is prohibited, but murabahah buying and selling is a form of buying and
selling which does not contain elements of usury and is legalized to be operated in sharia
financing practices. In the early stages of development, it is understandable that at that time
the majority of people's understanding of sharia banking systems and principles was still not
correct. Basically, the Islamic economic system is clear, namely that it prohibits the practice
of usury and the unfair accumulation of wealth only among certain parties. There are many
challenges and problems faced in the development of sharia banking.
Technically, financing based on murabahah principles is a buying and selling
transaction, namely the sharia bank acts as both seller and customeras a buyer, the selling
price from the bank is the purchase price from the supplier plus a profit of a certain
percentage for the sharia bank according to the agreement. Ownership of the goods will be
transferred to the customer immediately after the sale and purchase agreement is signed and
the customer will pay for the goods in fixed installments in the amount according to the
agreement until full. Murabahah provides many benefits to sharia banks, one of which is the
profit that arises from the difference between the purchase price from the seller and the
selling price to the customer, apart from that, the murabahah system is also very simple,
making it easier to handle administration in sharia banks.6
A conventional or sharia financial institution must have a strategy to overcome
future problems7. The problem that is often encountered in financial institutions is
substandard financing. Problematic financing is one of the big risks found in the world of
banking, both sharia banks and conventional banks. Problematic or non-performing financing
has a negative impact on banks. One of the impacts is non-payment of partial or full
financing. The greater the problematic financing, the worse it will have an impact on the
healthy level of liquidity. And this also has an effect on decreasing the level of trust of
depositors who entrust their funds.
Problematic financing cases do not occur suddenly, in general, before experiencing
problematic financing, they will first experience a problematic stage. One example is a debtor
who experiences a decline in financial performance or a form of instability in the business
they run. At this stage, the bank will warn the family if it is not possible, the contract will be
re-contracted. Financing is problematic due to inaccurate financing analysis and poor
customer character. Apart from that, bad financing is also caused by internal factors of the
bank andcustomers. Other causes arise from external factors, namely business failure and
inability.

Management 8
Problematic financing between the bank and the customer to prevent risks in
murabahah financing carried out by the customer. Because the funds in banks do not only
come from capital owners' funds, but also funds from customers who entrust their money to

Faramita Try Andini, Penyelamatan dan Penyelesaian Pembiayaan Berdasarkan Prinsip Murabahah Pada 6
.Bank Nagari Unit Syariah Padang. Skripsi.2011.hlm 10
Eva Rusdiana.Strategi Penyelesaian Pembiayaan Bermasalah Pada Pembiayaan Mudharabah di 7
BMT.2015.hlm 21

Bambang Rianto Rustan. Manajemen Risiko Perbankan Syariah di Indonesia.(Jakarta: Salemba 8

.Empat)2013.hlm 58
the bank. So it is appropriate for banks to maintain and be accountable for the trust of these
customers. As well as how to resolve problematic murabahah financing.
The causes of problematic murabahah financing can be caused by the following elements:
1. From the banking side, it is due to weaknesses in analysis, there is collusion between
bank employees and customers.
2. The customer deliberately does not pay his obligations to the bank.
3. There is an element of inadvertence by the debtor wanting to pay but not being able to.

RESEARCH METHODS
Research methodology is a natural way to obtain data with specific purposes and
uses. The data obtained through this research is empirical (observed) data which has
certain valid, reliable and objective criteria.
This research was conducted using a library research approach. Literature study is
any effort made by researchers to collect information that is relevant to the topic or
problem being researched.

RESULTS AND DISCUSSION

A. Handling Problem Financing
1. Causes of Financing Problems in Murabahah Financing
a. High risk
In general, financing risk can be assessed from the mitigation carried out by the bank, namely
credit scoring and collateral. Sharia banking business activities are inseparable from risks that
can disrupt the continuity of the bank. Sharia banks in providing financing hope that the
financing runs smoothly, customers comply with what has been agreed in the agreement and
pay in full when due. With these various risks, Islamic banks tend to be responsive to
murabahah requests. meaning, the bank will only buy merchandise if there is a request from
the debtor. However, if this occurs during the financing period, the customer experiences
difficulties in payment which results in losses for the sharia bank. In civil law, the obligation
to fulfill performance must be fulfilled by the debtor so that if the debtor does not fulfill
something that is required, as stipulated in the agreement, then the debtor is said to have
committed a default. Bank NagariSimpangTiga Sub-Branch also joined the insurance
company. The insurance in question is a collaboration between banks and insurers to provide
products that can provide financial protection from health, life risks, and target educational
costs, retirement costs, and also customer assets. There are four things that are said to be in
default, namely:
1) The debtor does not fulfill any achievements at all
2) The debtor does not fulfill the achievements as promised
3) The debtor is late in fulfilling achievements, and
4) The debtor commits acts that are not permitted in the agreement.
The sustainability of a bank's business, which is dominated by financing activities, is
influenced by the quality of financing, which is the bank's main source of generating income
and a source of funds for sustainable business expansion. Optimal bank management in
financing activities can minimize the potential for activities that will occur. This management
is carried out, among other things, through financing restructuring for customers who have
experienced a decline in their ability to pay but are considered to still have business prospects
and have the ability to