Analisis Penerapan Restrukturisasi Pembiayaan Berdasarkan Fatwa DSN MUI di KSPPS BMT Al Hikmah Semesta Cabang Mayong

Khabibatul Udzma; Ahmad Fauzan Mubarok; Zahrotun Nafisah

doi:10.35870/jemsi.v11i5.4657

Published: 2025-10-01

Analisis Penerapan Restrukturisasi Pembiayaan Berdasarkan Fatwa DSN MUI di KSPPS BMT Al Hikmah Semesta Cabang Mayong

DOI: 10.35870/jemsi.v11i5.4657

Khabibatul Udzma, Ahmad Fauzan Mubarok, Zahrotun Nafisah

Affiliation Details

Khabibatul Udzma: Universitas Islam Nahdlatul Ulama
Ahmad Fauzan Mubarok: Universitas Islam Nahdlatul Ulama
Zahrotun Nafisah: Universitas Islam Nahdlatul Ulama

Abstract

Facing the increasingly intense dynamics of financial competition, it is crucial for Islamic financial institutions, especially KSPPS BMT Al Hikmah Semesta Mayong Branch, to provide sustainable financing solutions. This study aims to analyze the implementation of financing restructuring at KSPPS BMT Al Hikmah Semesta Mayong Branch and evaluate its compliance with the Fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) No. 48/DSN-MUI/II/2005 and Fatwa DSN MUI No. 47/DSN-MUI/II/2005. This study uses a descriptive qualitative method with data collection including interviews, documentation and literature studies. The results of the study indicate that the financing restructuring carried out includes three categories, namely rescheduling, reconditioning, and restructuring. To avoid financing problems, this process involves active monitoring and effective communication with members as well as the implementation of collateral handling procedures. All implemented processes comply with DSN-MUI fatwas No. 48/DSN-MUI/II/2005 and No. 47/DSN-MUI/II/2005. This research contributes to Islamic financial practices in addressing problematic financing and affirms the institution's commitment to complying with Islamic principles.

Keywords

Restructuring ; Financing ; DSN MUI Fatwa

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Udzma, K., Mubarok, A. F., & Nafisah, Z. (2025). Analisis Penerapan Restrukturisasi Pembiayaan Berdasarkan Fatwa DSN MUI di KSPPS BMT Al Hikmah Semesta Cabang Mayong. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 4691-4703. https://doi.org/10.35870/jemsi.v11i5.4657

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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

Issue: Vol. 11 No. 5 (2025)
Section: Articles
Published: October 1, 2025

License: CC BY 4.0
Copyright: © 2025 Authors
DOI: 10.35870/jemsi.v11i5.4657

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Author Biographies

Khabibatul Udzma

Program Studi Perbankan Syariah, Fakultas Syariah dan Hukum, Universitas Islam Nahdlatul Ulama, Jl. Taman Siswa No. 9, Tahunan, Jepara, Jawa Tengah, Indonesia.

Ahmad Fauzan Mubarok

Program Studi Perbankan Syariah, Fakultas Syariah dan Hukum, Universitas Islam Nahdlatul Ulama, Jl. Taman Siswa No. 9, Tahunan, Jepara, Jawa Tengah, Indonesia.

Zahrotun Nafisah

Program Studi Perbankan Syariah, Fakultas Syariah dan Hukum, Universitas Islam Nahdlatul Ulama, Jl. Taman Siswa No. 9, Tahunan, Jepara, Jawa Tengah, Indonesia.

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Published: 2025-10-01

Analisis Penerapan Restrukturisasi Pembiayaan Berdasarkan Fatwa DSN MUI di KSPPS BMT Al Hikmah Semesta Cabang Mayong