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This Author published in this journals
All Journal J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
M.Abrar Kasmin Hutagalung
Universitas Potensi Utama
Economics, Econometrics & Finance Other

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ANALYSIS OF DEFAULT RISK AMONG FLPP HOME OWNERSHIP FINANCING (PPR) BORROWERS AT PT BANK SUMUT SYARIAH, MARELAN RAYA SUB-BRANCH ⁠ Dhea Fayza; Alim Murtani; M.Abrar Kasmin Hutagalung
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 3 (2027): January - ON PROGRESS
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study is motivated by the rising Non-Performing Financing (NPF) ratio of Housing Ownership Financing (PPR) under the Housing Financing Liquidity Facility (FLPP) scheme at PT Bank Sumut Syariah KCP Marelan Raya, which increased from 0 percent in 2021 to 5.91 percent in 2025, exceeding the 5 percent safety threshold set by the Financial Services Authority. This condition raises fundamental questions regarding the extent of debtor default risk, the underlying factors when examined through the 5C principle (Character, Capacity, Capital, Collateral, Condition of Economy), and the risk mitigation strategies applied by the bank. This research employs a qualitative approach with a single case study design. Data were collected through in-depth interviews with the Account Officer, the Branch Sub-Office Manager, two non-performing debtors, and one additional informant from the Back Office unit, complemented by non-participant observation and documentation of NPF data, then analyzed using the interactive model of Miles, Huberman, and Saldaña, strengthened through source, technique, and time triangulation. The results show that of 300 active debtors, eighteen fall under Collectability 3 to 5 (the NPF category), reflecting two conceptually distinct causal patterns: inability to pay due to job termination, and unwillingness to pay (moral hazard), the latter specifically identified among debtors who are civil servants at central government agencies due to the absence of an integrated payroll deduction system. The bank's risk mitigation strategy is gradual in nature, consisting of a preventive stage (5C analysis, document verification, field survey), a monitoring stage (periodic post-disbursement visits), and a curative stage (persuasive collection, warning letters, restructuring, write-off, and collateral auction). This study proposes an initial conceptual shift from static 5C assessment toward a dynamic, behavior-based 5C approach as a complement to the conventional preventive function of the 5C framework.
Analisis Pengaruh Pembiayaan Musyarakah, Dana Pihak Ketiga Terhadap Profitabilitas Bank Sumut Syariah Medan Muhammad ridwan; M.Abrar Kasmin Hutagalung; Bagus Riski; Riswan Rambe
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol,9 No 1 (2024)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v9i1.8786

Abstract

This research aims to examine the impact of musharaka funding and funding from third parties on profitability. The data used includes the Financial Report of PT Bank Sumut Syariah KC Medan for a four year period (2015-2018), which consists of 48 monthly reports. The data analysis method used is multiple linear regression analysis. The results show that both musharaka funds and Third Party Funds (DPK) have a substantial and beneficial impact on profitability when analyzed together. (F-test). This is supported by an adjusted R-squared value of 10%. The T-test reveals that the T-calculated value for musyarakah finance as an independent variable is 2.329, which exceeds the T-table value of 2.012 (2.329 > 2.012). This shows a positive and statistically significant impact on profitability. On the other hand, the T-calculated value for the independent variable of third-party funds is -0.524, which is less than the T table value of 2.329 (-0.524 < 2.329). Additionally, the p-value of 0.603 exceeds the critical value of 0.05, resulting in acceptance of the null hypothesis. (H0). This means that third-party funds do not have a statistically significant effect on profitability. These findings show the importance of improving musyarakah financing services to increase the profitability of Bank Sumut Syariah.
Co-Authors Alim Murtani Bagus Riski Muhammad ridwan Riswan Rambe ⁠ Dhea Fayza