<![CDATA[This study aims to analyze the resolution strategies for Non-Performing Financing (NPF) in murabahah contracts at PT BPRS Sarana Prima Mandiri Pamekasan and assess their alignment with Sharia principles. Employing a descriptive qualitative method, data were obtained through observation, semi-structured interviews, and document analysis. The findings indicate that NPF arises from both internal factors—such as moral hazard and fund misallocation—and external factors like business failure and economic shocks. To address this, the bank implements a dual-track resolution framework: non-litigation strategies grounded in Islamic ethical values (musyawarah and ta’awun), including collection efforts, rescheduling, reconditioning, restructuring, and repayment incentive programs; and litigation mechanisms, specifically through the small claims court system as a last resort. These strategies are systematically structured into a conceptual model that integrates risk sources, resolution mechanisms, and expected outcomes in accordance with maqāṣid al-sharīʿah, especially the protection of wealth (ḥifẓ al-māl), life (ḥifẓ al-nafs), and dignity (ḥifẓ al-ʿirḍ). The study contributes both theoretically—by proposing a localized, Sharia-compliant NPF resolution framework—and practically, by offering policy recommendations such as early warning systems, documentation digitalization, and capacity-building in legal and Sharia literacy. These strategies are essential for maintaining institutional resilience and the sustainability of Islamic microfinance.]]>
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