Implementasi PSAK 109 dalam Pembentukan Cadangan Kerugian Penurunan Nilai (CKPN) untuk Meningkatkan Manajemen Risiko dan Kualitas Portofolio Pembiayaan Murabahah: (Studi pada KCU Bank Muamalat Makassar)

Mardhatillah Arifin; Sumarlin; Raodahtul Jannah

Implementasi PSAK 109 dalam Pembentukan Cadangan Kerugian Penurunan Nilai (CKPN) untuk Meningkatkan Manajemen Risiko dan Kualitas Portofolio Pembiayaan Murabahah

(Studi pada KCU Bank Muamalat Makassar)

Authors

Mardhatillah Arifin UIN ALAUDDIN MAKASSAR
Sumarlin UIN ALAUDDIN MAKASSAR
Raodahtul Jannah UIN ALAUDDIN MAKASSAR

Abstract

This research seeks to examine the implementation of PSAK 109 in the formation of Allowance for Impairment Losses (CKPN), the mechanism for responding to problematic financing risks, and its impact on risk management and portfolio quality of murabahah financing at Bank Muamalat Makassar Branch. This qualitative study employed a case study approach. The data were obtained through interviews and documentation. The results reveal that CKPN is established from the financing disbursement stage through Expected Credit Loss, stage allocation, and an Early Warning System. The implementation strengthens risk mitigation and supports financing portfolio quality.

Keywords: PSAK 109, CKPN, and Risk Management.

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Published

2026-06-30

Issue

Vol. 12 No. 1 (2026)

Section

Vol. 12 No. 1

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