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All Journal al-Afkar, Journal For Islamic Studies Jurnal Ekonomi Syariah Pelita Bangsa
Haris Santoso
Universitas Ma'arif Lampung
Religion Education Social Sciences

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Analysis of the Effectiveness of Internal Supervision in Minimizing Problematic Financing in Murabahah Products (Study of BPRS Rajasa, Central Lampung) Septia Novita Sari; Haris Santoso
al-Afkar, Journal For Islamic Studies Vol. 9 No. 2 (2026)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v9i2.3320

Abstract

This study aims to describe the internal control system at BPRS Rajasa Lampung Tengah and analyze its effectiveness in minimizing non-performing financing (NPF) on murabahah products. A qualitative descriptive-analytical method was employed, with data collected through in-depth interviews, observation, and documentation. Primary data were obtained from management and marketing staff of BPRS Rajasa, while secondary data came from financing nominative reports and the NPF report as of December 2025. The findings reveal that BPRS Rajasa has implemented an internal control system through an independent internal audit unit conducting periodic file checks, collateral verification, and payment monitoring via a core banking system. Nevertheless, the NPF ratio as of December 2025 stood at 5.70%, exceeding OJK's 5% maximum threshold, with 257 out of 1,772 customers (14.49%) experiencing problematic financing: 40 in Special Mention, 48 Sub-standard, 64 Doubtful, and 145 in Loss category. Key challenges include inter-departmental miscommunication and weaknesses in initial customer selection. The internal control system is assessed as not yet fully effective, as it has been unable to reduce NPF below the regulatory threshold, though it has contributed to prevention and early detection of problematic financing.
Analisis Kebijakan Restrukturisasi Pembiayaan Akibat Force Majeure Pada BMT Assyafi’iyah Berkah Nasional KC Metro Almanda Dafitri; Haris Santoso; Eka Nurzanah
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 11 No. 01 (2026): JESPB Edisi April 2026
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v11i01.3184

Abstract

This study analyzes the financing restructuring policy at BMT Assyafi’iyah Berkah Nasional KC Metro in response to force majeure events, such as natural disasters and significant business downturns. These conditions can reduce members’ ability to meet their obligations and increase the risk of Non-Performing Financing (NPF). The study aims to assess how the restructuring policy is implemented and how effective it is in assisting affected members. A descriptive qualitative method was used, with data collected through interviews, observation, and documentation. The results show that restructuring is carried out selectively through internal evaluation and board approval, effectively easing members’ burdens, maintaining business continuity, and controlling NPF. Therefore, the institution is advised to strengthen its monitoring and evaluation systems, as well as restructuring guidelines, and to enhance business support for its members. On the other hand, members are expected to understand the applicable procedures, maintain active communication when facing difficulties, and improve financial management so that obligations are met and the partnership can be sustained.
Co-Authors Almanda Dafitri Eka Nurzanah Septia Novita Sari