PENANGANAN PEMBIAYAAN BERMASALAH DI MASA PANDEMI COVID-19 DALAM FATWA DSN MUI (Studi pada Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BTM Kajen)

Abstract

The purpose of this research is to find out, understand, and analyze the handling of murabahah and musyarakah financing carried out by the Savings Cooperative Sharia Borrowing and Financing (KSPPS) BTM Kajen during the COVID-19 Pandemic in the Fatwa DSN MUI. Since it is a descriptive qualitative study, some interviews, and observations were conducted. Data analysis is carried out by collecting, (data collection), reducing, (data reduction), presenting (data display), and drawing data conclusions or verification (conclusions).

The results stated handling of problem financing of murabahah and musyarakah carried out by the Savings and Loans Cooperative and Sharia Financing (KSPPS) BTM Kajen during the COVID-19 Pandemic, including: (a) administrative process, conducted by rescheduling, reconditioning dan restructuring; (b) collateral, an agreement that has a guarantee at the beginning of the financing agreement murabahah is transferred under the name of KSPPS BTM Kajen until the financing has been payment by the customer; (c) settlement of disputes due to financing problems with murabahah and musyarakah financing are carried out in court.

Furthermore, analysis settlement of problematic murabahah and musyarakah financing at KSPPS BTM is carried out in accordance with the Fatwa of the National Sharia Council- Indonesian Ulema Council (DSN-MUI).

Associated with rescheduling, restructuring, reconditioning, guarantee auction, and write off of results interviews and also become the top ranking in financing settlement mapping the problematic murabahah conducted by the researcher, it was found that this solution model is in line with the DSN-MUI fatwa.

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