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All Journal International Journal of Science and Applied Science: Conference Series Al Ishlah Jurnal Pendidikan Iseedu: Journal of Islamic Educational Thoughts and Practices JURNAL PENDIDIKAN TAMBUSAI Buana Ilmu Jurnal Ners Journal of Innovation in Educational and Cultural Research Didaktika: Jurnal Kependidikan International Journal of English Linguistics, Literature, and Education (IJELLE) Tafkir: Interdisciplinary Journal of Islamic Education Proceeding ISETH (International Summit on Science, Technology, and Humanity) Jurnal Ilmu Pendidikan dan Sains Islam Interdisipliner Jurnal Bintang Pendidikan Indonesia Sinergi International Journal of Islamic Studies Joong-Ki Jurnal Pendidikan Islam
Indri
Universitas Muhammadiyah Surakarta
Religion Arts Humanities Chemistry Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Social Sciences Other

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Analysis of Sharia Compliance in Refinancing Procedures for Non-Performing Clients: A Case Study of the Sharia Supervisory Board's Opinion at BPRS Amanah Ummah Dimas Muhammad Hanief Arkaan; Indri; Fahmi Alhadi; Muhammad Dakhlan Gazali; Dessy Asnita; Usamah
Sinergi International Journal of Islamic Studies Vol. 4 No. 3 (2026): August 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijis.v4i3.972

Abstract

The expansion of Indonesia’s Islamic banking financing, which reached IDR 643.55 trillion in 2024, alongside a non-performing financing ratio of 2.12%, highlights the need for Sharia compliance in refinancing distressed clients. Prior research has examined product-level compliance, while limited attention has been given to Sharia Supervisory Board (DPS) opinions as ex-ante controls in refinancing decisions at Sharia Rural Banks (BPRS). This study analyzes the refinancing procedure for a non-performing client at BPRS Amanah Ummah and assesses the conformity of DPS Opinion No. 01/DPS/BPRS AU/VI/2025 with DSN-MUI Fatwas. Using a qualitative case-study design, the study examined four documentary sources: the DPS opinion, refinancing contract and addendum, standard operating procedure, and business-condition documents. Data were analyzed through extraction, mapping, compliance assessment, classification, and synthesis. Findings show that the DPS opinion operates as an ex-ante compliance control that informs contract adjustment, obligation rescheduling, and post-refinancing monitoring. The Musyarakah Mutanaqishah–Ijarah refinancing arrangement was consistent, within the reviewed documents, with the assessed provisions of DSN-MUI Fatwas No. 89 on Sharia refinancing, No. 73 on Musyarakah Mutanaqishah, No. 48 on rescheduling, No. 09 and No. 112 on Ijarah, and No. 43 and No. 129 on ta’widh. No documentary evidence of riba, gharar, or zulm was identified. However, asset valuation, Ijarah pricing, disclosure quality, and enforcement fairness were outside the assessment scope. It proposes a document-based DPS supervision model comprising formal opinion issuance, a contract-addendum supervision loop, and post-refinancing monitoring. This model guides BPRS and DPS in mitigating Sharia non-compliance risk.
Co-Authors Ahmad Muhibbin Ainur Alam Budi Utomo Ani Syafriati Ani Syafriati Anniez Rachmawati Musslifah Arif Churniawan Majidi Arif Widodo Brilliant Lucky Finaltianto Definka Puan Shalika Abdillah Dessy Asnita Dimas Muhammad Hanief Arkaan Dimas Ria Angga Pribadi Dwi Purwati Endang Fauziati Fahmi Alhadi Fara Dzulfi Aulia Pratama Fila Diana Nurhayati Gustina Anugerahwati Soekarno Harsono Harsono Harun Joko Prayitno Herlina Tri Wulandari Herlina Tri Wulandari Ikrima Hilma Zufina Hasandra Isnaini Iswantuti Iswantuti Kholisotun Ni’mah Mazlini Adnan Mazlini Adnan Mazlini Adnan Muhammad Dakhlan Gazali Muhammad Putra Ardiansya Muhammad Reza Kurniawan Nablatun Niafah Nasrul Harahap Nourma Ayu Sulistiyowati Nurul Sholikhah Nurur Rubingah Pipit Saraswati Indriasari Restu Pambudi Ronggo Adi Sutoyo Rosidah Rosidah Roza Cyintia Salwa Azhar Salsabila Fitriana Sholiha Salwa Alifa Bestari Siti Halimah Sofyan Anif Sukini Sukini Tri Anasari Usamah Wafa Taqiyya Yusuf Nurrahman Zukhrofa Rizkiana Ramadhani