Analisis Implementasi Akad Murabahah Penyelesaian Pembiayaan Bermasalah Usaha Mikro Melalui Lelang Agunan di BSI KC Ahmad Yani

Natia Nurfaza; Cupian Cupian; Donny Hardiawan

doi:10.61132/jiesa.v2i6.1717

Authors

Natia Nurfaza Universitas Padjadjaran
Cupian Cupian Universitas Padjadjaran
Donny Hardiawan Universitas Padjadjaran

DOI:

https://doi.org/10.61132/jiesa.v2i6.1717

Keywords:

Collateral Auctio, Murabahah Contract, Non Performing Financing, Sharia Bank, Sharia Principles

Abstract

This study analyzes the implementation of the murabahah contract in resolving Non-Performing Financing (NPF) for micro-enterprises through collateral auction at the Bank Syariah Indonesia (BSI) Ahmad Yani Branch Office, Area Bandung Raya. The primary objective is to analyze the conformity of the auction process with comprehensive Sharia principles (fiqih muamalah), particularly focusing on the final stage of debt resolution. Employing a qualitative-descriptive method, data was gathered through literature review and direct interviews with personnel from the bank's collection and recovery department. The findings indicate that the NPF resolution procedure is conducted systematically and ethically, beginning with warnings, mediation, and intensive restructuring efforts, such as rescheduling and reconditioning, in line with the spirit of ta'awun and Fatwa DSN MUI No. 48/2005. The auction is only performed as a final, likuidatif resort when the customer is non-cooperative or entirely unable to pay after all 3R attempts have failed. Crucially, the process generally aligns with positive regulations and Sharia provisions, including the transparent process of Muzayyadah through KPKNL. Key aspects of Sharia compliance include the bank's commitment to returning any surplus funds from the collateral sale directly to the customer, thereby avoiding ghulul (fraudulent gain), and the provision of the option to waive the remaining debt for customers deemed genuinely unable to fulfill their obligations, in line with Fatwa DSN MUI No 47/DSN-MUI/II/2005. This research provides practical insights for Islamic financial institutions on balancing effectiveness in debt resolution with the imperative of comprehensive Sharia compliance and ethical transactional justice.

Downloads

Download data is not yet available.

References

Anisa, N., Hubeis, M., & Palupi, N. S. (2023). Kajian efektivitas pembiayaan KUR mikro dalam pengembangan UMKM di Bank Syariah Indonesia (Studi kasus di BSI KCP Bogor Pomad). Manajemen IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah, 18(2), 152–162. https://doi.org/10.29244/mikm.18.2.152-162

Annisa, U. (2017). Implementasi jaminan pembiayaan mudharabah pada perbankan syariah (Studi kasus pada BRI Syariah Cabang Yogyakarta). [Tugas akhir/skripsi – data detail institusi belum tersedia].

DSN MUI. (2005). Penyelesaian piutang murabahah bagi nasabah tidak mampu membayar.

Fitriani, I. L. (2017). Jaminan dan agunan dalam pembiayaan bank syariah dan kredit bank konvensional. Jurnal Hukum & Pembangunan, 47(1), 134. https://doi.org/10.21143/jhp.vol47.no1.138

Ibrahim, A., & Rahmati, A. (2017). Analisis solutif penyelesaian pembiayaan bermasalah di bank syariah: Kajian pada produk murabahah di Bank Muamalat Indonesia Banda Aceh. Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam, 10(1), 71–96.*

Indra, N., Sari, V. P., & Rahmawati, E. (2021). Tinjauan fiqih muamalah terhadap barang jaminan dalam jual beli kredit versi Toko Masri-M Syariah Cabang Batusangkar. [Data publikasi belum lengkap].

Nihayah, A. Z., & Rifqi, L. H. (2022). Kontribusi perbankan syariah terhadap permodalan UMKM selama pandemi Covid-19. Jurnal Ecodemica: Jurnal Ekonomi Manajemen dan Bisnis, 6(2), 183–194. https://doi.org/10.31294/eco.v6i2.12998

Otoritas Jasa Keuangan. (2015). Statistik perbankan syariah.

Ramadhan, A. (2025). Akad murabahah dalam perbankan syariah: Konsep, jenis, penerapan, perkembangan, dan tantangan. [Artikel dalam prosiding/majalah] Vol. 17(1), Juni 2025.

Rosidayanti, Sopingi, I., & Haryanti, P. (2023). Peningkatan inklusi keuangan syariah melalui penyaluran dana kepada UMKM: Studi kasus pada BWM Tebuireng Jombang. Iqtisadie: Journal of Islamic Banking and Shariah Economy, 3(2), 165–180. https://doi.org/10.36781/iqtisadie.v3i2.474

Salam, A. (2017). Eksekusi hak tanggungan dalam akad murabahah atas alasan wanprestasi (Perspektif perlindungan nasabah). [Data publikasi tidak lengkap].

Saly, J. N., & Muda, Z. A. (2023). Analisis putusan pengadilan agama pada dudukan perkara pembiayaan murabahah berdasarkan Fatwa DSN MUI No. 04/DSN-MUI/2000 tentang murabahah. Jurnal Kewarganegaraan, 7(2).

Sari, U. (2018). Tinjauan hukum Islam terhadap lelang hak tanggungan atas penyelesaian pembiayaan macet di BPRS Harta Insan Karimah Yogyakarta. [Tugas akhir – data institusi belum lengkap].

Sudarto, A. (2020). Penyelesaian pembiayaan bermasalah pada lembaga keuangan syariah: Studi BMT Al Hasanah Lampung Timur. Islamic Banking: Jurnal Pemikiran dan Pengembangan Perbankan Syariah, 5(2), 99–116. https://doi.org/10.36908/isbank.v5i2.118

Sudirman. (2023). Harmonisasi akad pembiayaan syariah terhadap jaminan hak tanggungan. Media Iuris, 6(1), 151–174. https://doi.org/10.20473/mi.v6i1.40113

Sulastri, D., & Muslim, S. (2018). Penerapan jaminan hak milik pada perbankan syariah dalam perspektif hukum Islam. [Data publikasi tidak lengkap].