Analisis Kolektibilitas Pada Pembiayaan Murabahah Bank Syariah Dalam Upaya Menekan Non Performing Financing
-
Sonia Afna Siregar
*
Universitas Islam Negeri Sumatera Utara, Deli Serdang,
Indonesia
- Tri Inda Fadhila Rahma Universitas Islam Negeri Sumatera Utara, Deli Serdang, Indonesia
- Muhammad Syahbudi Universitas Islam Negeri Sumatera Utara, Deli Serdang, Indonesia (*) Corresponding Author
Abstract
This study aims to determine the collectibility of murabahah financing at Bank Syariah Indonesia KCP Sukaramai, Medan. This research was conducted at Bank Syariah Indonesia KCP Sukaramai, Medan. The research method used was qualitative with a phenomenological approach, because this approach allows researchers to understand and explore the subjective experiences of customers related to murabahah financing and how they experience and understand the collectibility process. Research data were obtained through in-depth interviews with five customers who were selected purposively, where this selection was made based on considerations of representing their experiences in using murabahah financing at the bank. Although the sample size was limited, these five customers provided views that were quite representative of the experiences and problems frequently faced by customers at Bank Syariah Indonesia KCP Sukaramai. The research results show that the murabahah financing collectibility system at BSI KCP Sukaramai complies with national Islamic banking guidelines with five collectibility categories and has implemented an Early Warning System (EWS) to detect potential problem financing. However, its implementation has not been optimal, particularly in the follow-up of risk identification results. Monitoring is carried out through visits and communication, but limited human resources and a lack of customer response are major obstacles. In terms of figures, collectibility decreased from 90.03% in January 2024 to 83.20% in April 2024, along with an increase in the Non-Performing Financing (NPF) ratio from 5.76% to 12.58%. However, improvements were seen in May–June 2024, when collectibility rose back to 92.90% and the NPF ratio decreased to 2.57%. External factors such as the decline in customer business after the pandemic also influenced the dynamics of financing collectibility.
Downloads
References
Ahmad Romadhon, F., & Inda Fadhila Rahma, T. (2022). Analisis SWOT Potensi dan Kendala Pengembangan Lembaga Pegadaian Syariah (Studi Pegadaian Syariah Cabang Setia Budi Medan). Jurnal Ekonomi Majemen Akuntansi Dan Keuangan, 3(2), 557–566. https://doi.org/10.53697/emak.v3i2
Anggraini, T., & Hasibuan, M. H. (2023). Penerapan Sistem Bagi Hasil Sebagai Faktor Keputusan Nasabah DalamMenggunakan Jasa Pada Tabungan Dan Deposito Mudharabah Di Bank SUMUT KCP. Innovative: Journal Of Social Science, 3(6), 5202–5218. http://j-innovative.org/index.php/Innovative/article/view/5906%0
Butar, J. R. A. B., Sijabat, J., & Gaol, M. B. L. (2024). Pengaruh Pemberian Kredit terhadap Profitabilitas pada PT. Bank Sumut. AKADEMIK: Jurnal Mahasiswa Humanis, 4(1), 159–170. https://doi.org/10.37481/jmh.v4i1.724
Desda, M. M., & Yurasti, Y. (2019). Analisis Penerapan Manajemen Risiko Kredit Dalam Meminimalisir Kredit Bermasalah Pada PT. BPR Swadaya Anak Nagari Bandarejo Simpang Empat Periode 2013-2018. Mbia, 18(1), 94–106. https://doi.org/10.33557/mbia.v18i1.351
Delia, L., & Marlius, D. (2021). Pengendalian Kolektibilitas Dalam Upaya Menciptakan Bank Yang Sehat Pada PT. Bank Pembangunan Daerah Sumatera Barat Cabang Utama Padang. https://doi.org/10.31227/osf.io/kpc64
Fakhrurozi, M., Warsiyah, & Kesumah, F. S. D. (2021). Analisis Penerapan Manajemen Risiko Pembiayaan Baitut Tamwil Muhammadiyah Bina Masyarakat Utama Bandar Lampung. Jurnal Ilmiah Ekonomi Islam, 7(03), 1540–1550. http://jurnal.stie-aas.ac.id/index.php/jie
Haris Al Amin, A., Soemitra, S. H., Abdul Halim, A. F., & Hasibuan, H. (2022). Literature Study On Product Innovation Barriers In Sharia Banking Industry In Indonesia. Seybold Report, 17(6), 1903–1911. DOI 10.5281/zenodo.6787901
Ikhsan, A., Lulaj, E., Ulfah, A. K., & Saban, A. (2023). BOOK CHAPTER SHARI ’ A ACCOUNTING. December. https://doi.org/10.6084/m9.figshare.24771156
Ilyas, R. (2019). Analisis Risiko Pembiayaan Bank Syariah. BISNIS : Jurnal Bisnis Dan Manajemen Islam, 7(2), 189. https://doi.org/10.21043/bisnis.v7i2.6019
Isnaeni Khosyati, & Annisa Rahima. (2024). Mekanisme Restrukturisasi Produk Pembiayaan Kredit Usaha Rakyat (KUR) pada Bank Rakyat Indonesia Kantor Cabang Kebumen. Jurnal Aplikasi Bisnis, 21(1), 561–569. https://doi.org/10.20885/jabis.vol21.iss1.art7
Jumarni, J., & Sariani, L. (2021). Analisis Urgensi Prinsip 5C (Character, Capacity, Capital, Collateral, Condition) Dalam Meminimalisir Risiko Pembiayaan (Studi Pada Bmt As’Adiyah Sengkang). Islamic Banking and Finance, 1(1), 35–52. https://doi.org/10.30863/ibf.v1i1.3004
Lasut, R. F., Mandey, S. L., & Jan, A. H. (2021). Analisis Pengaruh Kualitas Pelayanan dan Besaran Premi Terhadap Tingkat Kolektibilitas dan Kepuasan Peserta sebagai Variabel Intervening pada BPJS Kesehatan Cabang Manado. Aksara: Jurnal Ilmu Pendidikan Nonformal, 7(2), 633. https://doi.org/10.37905/aksara.7.2.633-646.2021
Lubis, M. C., & Nawawi, Z. M. (2025). Mitigasi Risiko Pembiayaan KUR Syariah untuk UMKM : Studi Kasus di BSI KC Medan Ahmad Yani. Jurnal Pendidikan Ekonomi dan Kewirausahaan, 9(2), 537–551. https://doi.org/10.29408/jpek.v9i2.31795
Muchtar, M. (2021). Analisis Risiko Akad Murabahah Di Perbankan Syariah. Info Artha, 5(1), 67–74. https://doi.org/10.31092/jia.v5i1.1246
Muhammad Syahbudi, S. E. I., Barus, E. E., & Barus, D. S. (2023). Buku Ajar: Metodologi Penelitian Ekonomi Islam. Merdeka Kreasi Group.
Mutiara Rizki, D., Thantawi, T. R., & Anwar, M. (2021). Analisis Kolektibilitas Pembiayaan Murabahah Pada Bank Syariah Mandiri Kantor Cabang Bogor Sudirman. Sahid Banking Journal, 1(01), 1–12. https://doi.org/10.56406/sahidbankingjournal.v1i01.16
Nasution, A. F., Anggraini, T., & Lubis, A. W. (2022). Pengaruh Ukuran Perusahaan, Umur Perusahan, Rofitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2017- 2020. Ekonomi Bisnis Manajemen dan Akuntansi, 3(2), 510–529. https://jurnal.ulb.ac.id/index.php/ebma/article/view/3154/2793
Putra, A., & Afriyeni. (2019). Analisis Penyelesaian Kredit Bermasalah Pada PT. Bank Perkreditan Rakyat Prima Mulia Anugrah Cabang Padang. Jurnal Akademi K, 10, 1–11. DOI: 10.31219/osf.io/apf76
Putri, E. A. A., Nuraina, E., & Yusdita, E. E. (2020). Upaya Pencegahan dan Penanganan Kredit Macet Ditinjau dari Persepsi Nasabah. Jurnal Riset Akuntansi & Perpajakan (JRAP), 7(02), 185–196. https://doi.org/10.35838/jrap.2020.007.02.16
Putri, V. N., & Fianto, B. A. (2020). Analisis Faktor Yang Mempengaruhi Tingkat Kolektibilitas Pembiayaan Pada Kspps Muamalah Berkah Sejahtera Dan Kpri Usaha Kita Di Surabaya. Jurnal Ekonomi Syariah Teori Dan Terapan, 6(10), 2041. https://doi.org/10.20473/vol6iss201910pp2041-2051
Rahmawati Putri, A., Satria Wicaksana, R., & Noer Ady Rahmanto, D. (2022). Analisis Faktor-Faktor Penyebab Pembiayaan Murabahah Bermasalah Pada Usaha Mikro Kecil Dan Menengah. Margin: Jurnal Bisnis Islam Dan Perbankan Syariah, 1, 1–15. https://doi.org/10.58561/margin.v1i1.21
Rohman, M. A. N., & Yanti, H. B. (2022). Pengaruh Kolektibilitas, Likuiditas, Dan Dana Pihak Ketiga Terhadap Profitabilitas Dengan Restrukturisasi Kredit Sebagai Variabel Moderasi Di Sektor Perbankan. Jurnal Ekonomi Trisakti, 2(2), 1343–1356. https://doi.org/10.25105/jet.v2i2.15004
Said, M. (2019). Analisis Faktor-Faktor Penyebab Pembiayaan Murabahah Bermasalah Bank Syariah (Studi Kasus Di Bank Syariah Mandiri KC Bintaro Tangerang). Jurnal Liquidity, 8(1), 1–14. https://doi.org/10.32546/lq.v8i1.332
Salsabilah, N., & Rahma, T. I. F. (2022). Analysis of the Quality of the Role of Gold Savings Products at PT. Pegadaian (PERSERO) Madina Sharia Service Unit. Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi Review, 2(1), 177–186. https://doi.org/10.53697/emba.v2i1.568
Salsabila, R. P., Syahbudi, M., & Ikhsan, M. (2024). Penta Helix A Strategy of Development of Womenpreneurs Creative Creations in The City of Tanjungbalai in The Islamic Economic Presfective. Sentralisasi, 13(1), 105–117. https://doi.org/10.33506/sl.v13i1.2997
Soetopo, K., Saerang, D. P. E., & Mawikere, L. (2016). Analisis Implementasi Prinsip Bagi Hasil, Risiko Dan Penanganan Pembiayaan Bermasalah Terhadap Pembiayaan Musyarakah Dan Pembiayaan Mudharabah (Studi Kasus:Bank Syariah Mandiri Kc Manado). Accountability, 5(2), 207. https://doi.org/10.32400/ja.14436.5.2.2016.207-223
Soemitra, A., Kusmilawaty, and T. I., & Rahma, F. (2022). The Role of Micro Waqf Bank in Women’s Micro-Business Empowerment through Islamic Social Finance: Mixed-Method Evidence from Mawaridussalam Indonesia. Economies, 10(7), 1–19 https://doi.org/10.3390/economies10070157
Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: CV Alfabeta.
Tarwinanti, D., Ansori, M. (2024). Analisis faktor- faktor yang mempengaruhi kolektibilitas pembiayaan di kspps bmt usa jepara kantor cabang kalinyamatan. Jurnal Keuangan dan Manajemen Akuntansi, 06(4), 60–72
Yanti, A. J. (2025). Analisis Pengaruh Penyelesaian Kredit Macet Terhadap Laporan Keuangan Pada Ksp Cu Mandiri Tanjung Medan. Warta Dharmawangsa, 19(1), 278–286. https://doi.org/10.46576/wdw.v19i1.5863
Yanti, H. (2024). Analisis Penerapan manajemen risiko pembiayaan. Journal of Materials Processing Technology, 2(1), 1–8. doi: http://dx.doi.org/10.1016/j.cirp.2016.06.001
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Analisis Kolektibilitas Pada Pembiayaan Murabahah Bank Syariah Dalam Upaya Menekan Non Performing Financing
Pages: 420-431
Copyright (c) 2025 Sonia Afna Siregar, Tri Inda Fadhila Rahma, Muhammad Syahbudi
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
