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Art 1975 Analysis of the Effectiveness of Restructuring in Resolving Problematic Financing in Murabahah Contracts at PT Bank Sumut KCP Syariah Simpang Kayu Besar Putri Ahmarani; Muhammad Lathief Ilhamy Nasution; Waizul Qarni
Al Mashaadir : Jurnal Ilmu Syariah Vol. 7 No. 1 (2026)
Publisher : STIS Ummul Ayman, Meureudu, Pidie Jaya, Aceh, Indonesia

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Abstract

This study aims to analyze the effectiveness of restructuring in resolving problematic financing in murabahah contracts at PT Bank Sumut KCP Syariah Simpang Kayu Besar, including the implementation of restructuring, its effectiveness, compliance with sharia principles, and the obstacles encountered. This study uses a qualitative descriptive approach with field research. Data were obtained through observation, interviews, and documentation, then analyzed using data reduction, data presentation, and conclusion drawing techniques. The results show that financing restructuring through rescheduling and adjustment of payment schemes has proven effective in helping customers fulfill their obligations, improving financing quality, and keeping the increase in problematic financing under control. The effectiveness of restructuring is not only reflected in the control of the Non-Performing Financing (NPF) ratio, but also from changes in customer payment behavior and improved financing collectibility. The implementation of restructuring is also in accordance with sharia principles, especially the principles of al-taradhi, ta'awun, and justice, because it is carried out based on mutual agreement without changing the substance of the murabahah contract. Obstacles to its implementation include low customer understanding, potential moral hazard, additional restructuring costs, limited bank supervision, and external economic conditions. Therefore, restructuring can be considered an effective policy for resolving problematic financing under murabahah contracts.
Co-Authors Ade Rizki Meilani Adelia Fitra Gustari Adelia, Intan Ahmad Alfarezi Ahmad Fadelsyah Ahmad Perdana Indra Alwi Rifa'i Ananda, Muhammad Risqi Anisah Nasution Aprilliyansyah, Ary Bagas Aqli Nadzhari Rambe Aqwa Naser Daulay Ardhya Redina Ardiani, Kiki Arifin Fauzi Lubis Arnita Septiani Panjaitan Aryabimo Reksapramudya Asra, M Rifki Asy’ary, Muhammad Hasan Atha, Muhammad Alwan Atika Atika Atika Ayuni Syafitri Batubara, Maryam Cahaya, Nilam Chairunnisa Dian Puspa Chilvia Azhari Cindy Triningsih Dalimunthe, Fitriyani Dela Prianti Devi Damayanti Dharma, Budi Dian Fajar Suryani Dui April Yani Simangunsong Dwi April Yani Simangungsong Elpina Yanti Hasibuan Endah Hardiati Enjeli, Enjeli Fachry Abda El Rahman Fadillah Ramadhani Siregar Fadillatunnisa, Fadillatunnisa Faradilla Arafah Fatma Devi Dayanti Siagian Fauzan, M. Fauzi Irsyad Fauziah Amarani Fira Annisa Fitri Hotdiana H. Grace Amalia Tondang Haddad Aidil Nafis Hannum Harahap, Novita Harahap, Anisah Harahap, Muhammad Doli Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Hasibuan, Ahmad Muniruddin Hasibuan, Elpina Yanti Hasibuan, Reni Ria Armayani Hasmidar Pohan Haviz, Luthfi Hendra Harmain Hendra Harmain Heri Kurniawan, Heri Ilhamuddin Nasution Imsar indah wahyuni Indah Wahyuni Isma Padillah Isna Khairani Isnaini Harahap Jannah, Nurul Juli Syahputri Juliana Nasution K, Kamilah Kamila, Kamila Kamilah Kamilah Kamilah, K Kamilah, K Khairina Tambunan Khairul Rahman Kusmilawaty Lely Mawaddah Lilia Afriani Lindung Pratama Lubis, Muhammad Alpansyah Maidalena Maidalena Maidalena, Maidalena Manurung, Ibnu Syawali Marliyah Matondang, Sabrina Natasya Maulana Abdul Malik Tambunan Maulida, Syakya Mayasari Lubis Mayori, Elsa Meilyna Febri Norenza Meliyani Meliyani Miftha Maulida Anggi Natama Miranty, Fadilla Muhamad Ikhsan Harahap Muhammad Addnan Nur Nasution Muhammad Arif Muhammad Arif Muhammad Arif Barus Muhammad Doli Harahap Muhammad Ilzam Harahap Muhammad Syahbudi muhammad Syahbudi, muhammad Muhammad Syukri Albani Nasution Muhammad Yafiz Muliani, Siska Mustapa  Khamal  Rokan Mutiara Yolanda Nadila Irdayanti Nadila, Riska Nadya Ervina Nadzira Putri Andani Naser Daulay, Aqwa Nasution, Annio Indah Lestari Nasution, Annio Indah Lestari Nasution, Juliana Nasution, Muhammad Irwan Padli Nasution, Rahmad Mulia Tama Nasution, Yenni Samri Julianti Noprillia Ramadhani Saragih Novariany Ka’u Nur Ahmadi Bi Rahmani Nur Hidayah Pulungan Nur Mija Hasibuan Nurainun Putri Nurainun Putri Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurhayati Nurlaila Nurlaila Nurlaila Nurlaila Nurmala Kumasari Pasaribu Nursantri Yanti Nurul Jannah Nurul Pratiwi Nurul Tri Amanda Okta Distira, Muhammad Feri Oktadistira, Muhammad Feri Padila Putri Pane, Muhammad Rivaldi Parinduri, Islah Rizky Pratama, Lindung Pulungan, Nur Hidayah Putri Ahmarani Putri, Rafika Ananda Qarni, Waizul Rahmadhani, Anisa Rahman Siddik Siregar Rahman, Alif Zuan Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmat Daim Harahap Raihan, Muhammad Raissa Muthia Syahrani Hasibuan Rambe, Rizki Suhanry Ramdanil Fajar Ramil Abbasov Raudah Azzahra Manurung Rica Rahim Lubis Ridha Shafina Nur Ridho Pratama Rio Ari Angga Ritonga, Rizka Sabila Rizka Nasution Rohaya, Rohaya Salwa, Faridah Santry Fadhilah Harahap Saparuddin Siregar Saragih, Siti Ramadhani Sardini, Syafira Sari, Della Puspita Silalahi, Purnama Ramadani Sinaga, Muhammad Syahputra Siregar, Muhammad Maulana Siregar, Rahman Siddik Siregar, Zaini Abdillah Siswahyudianto Siti Aisyah Siti Aisyah Siti Aminah Nasution Sitompul, Humaidi Sitorus, Seftia Rendiani Sri Rahmadani Sri Ramadhani Sri Ramadhani Sri Riska Ananda Lubis sri sudiarti sriwahyuni Sriwahyuni Sugianto Sugianto Sugianto Supardi Supardi Syafira Sardini Syahputri, Diana Syahvitri, Ayu Syari Nurhayani Tambunan, Khairina Tanjung, Dava Maulana Tarigan, Nia Safitri Br Taufiqur Ramadhana Teti Tri Astuti Jusasni Tri Inda Fadhila Rahma Tuti Anggraini Tuti Anggraini Ulfah Winda Ummu Khoirotun Nisfah Vina Rahmanda Wahyu Syarvina wahyuni wahyuni Wahyuni Wahyuni Waizul Qarni Winda Sari Panjaitan Winda, Ulfah Wiwin Khairany Simanjuntak Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yulita Astri Yusrizal Zaini Abdillah Siregar Zalika Fauja Zuhra Nahda Zul Fahmi Napitupulu ‘Izzi, Amalul