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Restructuring can be done for customers who
still have good faith to pay off their obligations,
based on quantitative verification it is the best
alternative.
Restructuring of bank financing is done to ease
the customer in the payment of obligations.
Restructuring can be done in three ways, namely
rescheduling, reconditioning, and restructuring.
Bank Syariah Mandiri Sidoarjo carries out these
three handlings of non-performing financing based
on Bank Indonesia regulation and Bank Syariah
Mandiri NPF policy.
The implementation of rescheduling and
reconditioning is in accordance with Bank Indonesia
Regulation no. 13/9/PBI/2011 and Bank Indonesia
Circular Letter no. 13/18/DPbS, which is to change
the installment schedule and the number of
installments.
Implementation of restructuring is based on Bank
Indonesia Regulation no. 13/9 / PBI / 2011 and Bank
Indonesia Circular Letter no. 13/18 / DPbS, where
restructuring is a change of financing requirements
which in practice at BSM Sidoarjo is done by
changing the installment amount without changing
the schedule of the graduation.
The execution of the salvation is in accordance
with the Qur'an verse of the letter of Al Baqarah (2)
verse 280 which means "And if (the debtor is) in
distress, so give respite until He widen. and charity
(some or all of that debt), it is better for you, if you
know." (Ministry of Religious Affairs, 1998: 87)
As well as the Hadith of the Prophet
Muhaammad Pbuh, "The one who releases a Muslim
from the troubles of the world, Allah will release his
troubles on the Day of Resurrection; and Allah
always helps His servant as long as she (loves) to
help her brother " (Muslim).
5 CONCLUSION
Based on the results of research conducted, the
conclusions obtained include:
1. Implementation of restructuring NPF of
murabaha at Bank Syariah Mandiri Sidoarjo shall
be conducted after assessment of the customer
and stated that the customer has good faith and
good business prospect and financial condition of
the customer.
2. Implementation of restructuring NPF of
murabaha at Bank Syariah Mandiri Sidoarjo is
by reconditioning and restructuring.
3. The implementation of rescheduling and
reconditioning in accordance with Bank
Indonesia Regulation no. 13/9/PBI/2011 and
Bank Indonesia Circular Letter no. 13/18/DPbS,
and Fatwa DSN MUI No. 48/DSN-MUI/II/2005
is to change the installment schedule and
installment amount, yet in practice rescheduling
for murabaha financing can not be done.
4. Implementation of restructuring is based on Bank
Indonesia Regulation no. 13/9/PBI/2011 and
Bank Indonesia Circular Letter no. 13/18 / DPbS,
where restructuring is a change of financing
requirements which at BSM Sidoarjo is done by
changing the installment amount without
changing the schedule of the graduation.
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