Implementation Of Warning Letter Procedures In Handling Murabahah Non-Performing Financing: Evidence From Bank Sumut Syariah KCP Panyabungan

Zahratun Aini; Nurul Inayah; Fauzi Arif Lubis

Authors

Zahratun Aini Universitas Islam Negeri Sumatera Utara, Indonesia
Nurul Inayah Universitas Islam Negeri Sumatera Utara Medan, Indonesia
Fauzi Arif Lubis Universitas Islam Negeri Sumatera Utara Medan, Indonesia

Keywords:

Non performing Financing, Murabahah, Financing Management, Islamic Bank

Abstract

This study was motivated by the existence of non-performing financing in murabahah contracts, which has the potential to affect financing quality and the financial soundness of Islamic banks. The purpose of this study is to analyze the causes and the procedures for handling non-performing murabahah financing at PT. Bank Sumut Syariah KCP Panyabungan. This research employed a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation, and were analyzed using data reduction, data presentation, and conclusion drawing techniques. The results indicate that non-performing murabahah financing occurred throughout the 2021–2025 period with fluctuating levels. The main causes of non-performing financing include the decline in customers' repayment capacity, business downturns, and economic factors affecting customers' income. In handling non-performing financing, PT. Bank Sumut Syariah KCP Panyabungan implements several stages, including a persuasive approach, direct communication with customers, the issuance of Warning Letters (SP1, SP2, and SP3) in stages, and further settlement measures in accordance with the bank's procedures if customers fail to fulfill their obligations. This study concludes that the procedures for handling non-performing financing have been implemented systematically in accordance with applicable regulations, thereby helping to minimize financing risks and maintain the quality of murabahah financing.

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