Perisai : Islamic Banking and Finance Journal最新文献

{"title":"The Implementation Of PSAK No. 109 On The Accounting Of ZIS Institutions In Indonesia","authors":"Asiska Nur Abidah, Putri Hadiyanti Pratiwi, U. Albab, B. Asiyah","doi":"10.21070/perisai.v8i1.1687","DOIUrl":"https://doi.org/10.21070/perisai.v8i1.1687","url":null,"abstract":"Artikel ini membahas tentang implementasi PSAK 109 pada lembaga ZIS di Indonesia. Zakat merupakan salah satu ibadah penting dalam Islam, dan dapat menjadi pilar utama dalam menegakkan keadilan pada kehidupan bermasyarakat serta meningkatkan kesejahteraan umat. Jika dilihat secara demografis mayoritas penduduk Indonesia adalah beragama Islam, hal tersebut menjadikan potensi penghimpunan dana zakat juga akan besar. Secara realita menunjukkan bahwa potensi zakat yang besar dapat diterapkan sesuai harapan terlebih dengan adanya PSAK 109 yang membantu mempermudah dalam pencatatan dana zakat, infak, dan sedekah.  Adanya PSAK 109 diharapkan pencatatan dan pelaporan zakat oleh Lembaga ZIS Indonesia akan menjadi seragam (uniformity) dan dapat dibandingkan (comparability). PSAK No. 109 ini diterbitkan oleh Ikatan Akuntan Indonesia (IAI) pada tahun 2010 dengan tujuan untuk mengatur tentang pengakuan, pengukuran, penyajian dan pengungkapan transaksi zakat dan infak/sedekah yang berlaku bagi lembaga Zakat, Infak, dan Sedekah yang bertugas untuk menghimpun serta menyalurkan zakat dan infak/sedekah. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana implementasi PSAK 109 pada lembaga ZIS di Indonesia dan hambatan apa yang timbul dalam implementasi PSAK 109 pada lembaga ZIS di Indonesia. Penelitian ini menggunakan pendeketan kualitatif dengan menggunakan jenis penelitian studi pustaka (library research). Hasilnya, ada lembaga ZIS yang sudah menerapkan PSAK 109, ada yang telah menerapkan PSAK 109 namun belum sepenuhnya, ada lembaga yang belum menerapkan PSAK 109. Hambatan yang terjadi karena kurangnya sumber daya manusia yang mumpuni di bidangnya dan sedikitnya pemasukan dari muzakki.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"46 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140357980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sharia Governance Analysis on Microfinance Arrum BPKB at Branch Pegadaian Syariah Blauran Surabaya City","authors":"Japri Yusrifal Warang, Mustofa Mustofa, Iskandar Ritonga","doi":"10.21070/perisai.v8i1.1691","DOIUrl":"https://doi.org/10.21070/perisai.v8i1.1691","url":null,"abstract":"This study tried to see (1). How the Pegadaian Syariah Branch Blauran Surabaya City conductsmicrofinancing Arrum BPKB. (2). How the Sharia Pegadaian Branch Blauran Surabaya City implements Sharia Governance in Arrum BPKB microfinancing . This type of research combines qualitative methodology with field research. Interviews, observations, recordings, note-taking, and documentation are used to collect data. The informants in this study are leaders, micro staff and microfinance customers. The research findings show, (1). The practiceof microfinancing Arrum BPKB at Pegadaian Syariah Branch Blauran is line with guidelines fatwa number 25/DSN-MUI/III/2002 concerning Rahn, and fatwa nomor 68/DSN-MUI/III/2008 concerning Rahn Tasjily. Meanwhile, microfinance using Arrum BPKB is carried out using two contracts, namely: the Rahn contract as a contract to hold marhun and Ijarah as a contract to obtain rental fees for marhun savings services. There are three mechanisms in financing Arrum BPKB including, a. Stages of applying for financing, b. Stages of financing decisions, c. Stages after financing. (2) . Arrum BPKB at Pegadaian Syariah Branch Blauran financing starts from the stages of applying for financing, financing decisions and after financing there is conformity with Sharia Governance which consists of five principles, namely: the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence and the principle of justice. \u0000Keywords: Sharia governance, Microfinance, Arrum BPKB, and Sharia Pawnshop.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"9 41","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140352816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Enhancing Fundraising with Digital Transaction in Indonesia: A Systematic Literature Review (SLR)","authors":"Devi Herlinda Safitri, Dzikrulloh Dzikrulloh","doi":"10.21070/perisai.v8i1.1692","DOIUrl":"https://doi.org/10.21070/perisai.v8i1.1692","url":null,"abstract":"This research uses the Systematic Literature Review (SLR) method to investigate the optimization of collecting Zakat, Infaq and Sadaqah funds through digital transactions. The data analysis process uses the PRISMA diagram and includes the stages of identification, search, selection, data collection and analysis. From three main sources, researchers collected 20 references, consisting of theses and journals, which were analyzed to identify findings related to collecting ZIS funds with digital transactions in Indonesia. The results reflect the digitalization trend, where zakat institutions are increasingly using information technology to increase efficiency, accessibility and transparency in the process of collecting ZIS funds. This trend involves utilizing mobile applications, QRIS, and digital platforms, enabling faster and more efficient fund collection. Other benefits include ease of access, increased transparency, and more effective involvement of muzakki. Using digital technology also enables data analysis, better fund management and the development of sustainable business models. The COVID-19 pandemic has triggered new strategies in collecting ZIS funds, with zakat institutions turning to social media and digital platforms as alternatives to raise funds. Online payment services with mobile QR Codes are key in maintaining the continuity of ZIS fund collection amidst physical restrictions. Socialization efforts, easy access, and partnerships with various parties are the main strategies for zakat institutions to remain relevant and effective in facing the challenges of the pandemic. This research focuses on the central role of digitalization in increasing the efficiency and effectiveness of collecting ZIS funds, such as paying attention to social changes, namely the COVID-19 pandemic. By using digital technology, zakat institutions can continue to innovate and meet the needs of muzakki, so that they continue to play their role in helping people in need.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"9 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140352846","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Program Innovation in the National Amil Zakat Management System: A Step Towards Enhancing the Welfare of Mustahik","authors":"Muhammad Fakrur Rozi, Qamarul Huda, Mashudi dan, Qomarul Huda, Kata Kunci, Infak Sedekah Kesejahteraan Zakat","doi":"10.21070/perisai.v8i1.1678","DOIUrl":"https://doi.org/10.21070/perisai.v8i1.1678","url":null,"abstract":"The continued development of the ZIS management system which gave birth to new programs which are the result of the program innovations of each amil zakat institution is expected to be able to improve the welfare of mustahik in various fields. This study aims to find out the collection, distribution, utilization and reporting of zakat, infaq, alms (ZIS) funds at BAZNAS Tulungagung and NU Care-LAZISNU Tulungagung. This research method is qualitative with descriptive research type, data collection techniques with in-depth interviews, moderate participation observation and documentation, data analysis model of Miles and Huberman. Checking the validity of the data by extending observations, increasing persistence, triangulation and member checks. The results of this study are 1) collection at BAZNAS Tulungagung through UPZ, Bank Transfers, Counters/counters, by conducting outreach to agencies and social media Instagram Facebook and YouTube while NU Care- LAZISNU Tulungagung through the MWC, Twigs and congregation, bank transfers, zakat car, with socialization to congregations, and social media Instagram Facebook and WhatsApp groups. 2) Distribution of BAZNAS Tulungagung through education compensation programs, medicine for Islamic boarding schools, mass circumcision, house renovations, and Zakat Community Development (ZCD) for tourist villages while NU Care- LAZISNU Tulungagung through education care programs, free medical treatment, disaster response, mosque construction, programs wholesale. 3) Utilization of BAZNAS Tulungagung through a basic food distribution program for orphans totaling 1500 pcs each year, One Family One Bachelor scholarship (SKSS) at 4 universities in Tulungagung for underprivileged families, \"fertile goat\" farms of 50 goats in the area village of Besole, business capital for etek traders is 1 million rupiah, while NU Care-LAZISNU Tulungagung through the staple rice program for the poor, 550 free eyeglasses for mustahik in the education sector, 140 \"integrated goat\" farms in the village area pakisaji, business capital for small businesses or wholesalers of 2 million rupiah. 4) BAZNAS Tulungagung reporting through the BAZNAS Information Management System (SIMBA) and Instagram social media and the official website while NU Care-LAZISNU Tulungagung submits reports to BAZNAS Tulungagung, People's Welfare, Ministry of Religion and social media Instagram and Facebook and WhatsApp groups.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"26 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139608938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Flexing as a Marketing Strategy: A Perspective from Islamic Economic Law","authors":"S. Sa'diyah, Rizka Rizka, Imron Rosyadi","doi":"10.21070/perisai.v8i1.1638","DOIUrl":"https://doi.org/10.21070/perisai.v8i1.1638","url":null,"abstract":"Penelitian ini bertujuan untuk menjelaskan bagaimana perspektif hukum ekonomi syariah terkait flexing sebagai strategi marketing. Penelitian ini menggunakan pendekatan kualitatif, yaitu suatu metode pengumpulan data untuk analisis deskriptif. Dengan kata lain, menggambarkan dan menjelaskan masalah secara jelas, rinci, dan sistematis. Masalahnya adalah fenomena flexing sebagai strategi pemasaran yang umum terjadi di masyarakat dan baru-baru ini marak di media sosial. Hasil penelitian ini menunjukkan bahwa marketing atau pemasaran dipandang sangat penting dalam suatu bisnis sehingga dibutuhkan strategi yang terukur. Strategi marketing adalah salah satu dasar dalam menyusun sebuah perencanaan untuk mencapai target terbaik dalam penjualan suatu perusahaan. Iklan adalah salah satu bentuk marketing yang memiliki hubungan langsung dengan masyarakat calon konsumen. Islam memperbolehkan pemilik bisnis mengembangkan usahanya namun Islam memiliki batasan-batasan khusus dalam beriklan sesuai dengan maqasid as syar’i. Oleh karena itu pebisnis Islam harus mempertimbangkan nilai-nilai agar tidak keluar dari koridor syar’i. Flexing adalah suaru perbuatan yang tidak hanya sekedar pamer harta semata, tapi flexing sudah merupakan perpaduan dari perilaku tercela lainnya, diantaranya adalah buhtan, istikbar, ujub, israf dan nifaq. Oleh karena itu flexing dirasa kurang sesuai dengan nilai etika hukum Islam. Kajian ini diharapkan dapat mengedukasi masyarakat luas, khususnya para pebisnis muslim agar tidak serta merta mengikuti setiap cara yang viral namun tetap mempertimbangkan bagaimana Islam menyikapinya.. Seiring semakin beragamnya konten di media sosial tentunya masih perlu sumbangsih para peneliti secara lebih mendalam.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"70 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139630575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Potential of Municipal Sukuk Issuance in Indonesia - A Review of Theoretical Research","authors":"Indar Fauziah Ulfah","doi":"10.21070/perisai.v7i2.1664","DOIUrl":"https://doi.org/10.21070/perisai.v7i2.1664","url":null,"abstract":"The main objective of this study is to provide local authorities with municipal Sukuk as an alternative to financing local infrastructure and developing areas. This study reviews the previous literature examining contemporary municipal sukuk and Discussed issues related to restrictions on the issuance of municipal sukuk. The research shows that the barriers to municipal Sukuk issuance are: Regional Barriers, Credit risk, Political Risk, Credit Weakness among stakeholders, Lack of through understanding of Shariah and financing and implementation. It was an exploratory study and aimed to identify barriers to becoming municipal bonds. Blocks of municipal Sukuk are listed from all possible sources. The study proposes some practical ways to overcome the obstacles to the provision of municipal sukuk in order to promote more municipal sukuk in various regions of the country to support sustainable development through equitable infrastructure distribution.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121887965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of The Influence of Financing, Inflation, and The Amount of Money Supply on The Profitability of Syariah Bank in Indonesia","authors":"Nadia Putri Aulia, Esy Nur Aisyah","doi":"10.21070/perisai.v7i2.1668","DOIUrl":"https://doi.org/10.21070/perisai.v7i2.1668","url":null,"abstract":"Profitability can show good company performance. Was conducted The research to determine the effect of financing, inflation, and the money supply on the profitability of Islamic banks in Indonesia. This study uses quantitative methods using secondary data. The sampling technique used in this study uses specific criteria, with the final sample result being 8 Islamic Banks registered with the Financial Services Authority in 2012-2021. The data analysis method in this study uses SPSS-25, with multiple linear regression testing tools, classical assumption testing, hypothesis testing, and determining coefficient tests. The study results show that financing variables partially do not affect the ROA profitability of Islamic banks in Indonesia. The inflation variable partly does not affect the ROA profitability of Islamic banks in Indonesia. The money supply variable also has no partial impact on the ROA profitability of Islamic banks in Indonesia. However, the financing variables, inflation, and the money supply can all affect the ROA profitability of Islamic banks in Indonesia. The effect is 31.0%, where the variables with financing, inflation, and the money supply simultaneously affect the ROA profitability of Islamic banks in Indonesia, and other variables influence the rest.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123907973","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Value Of Experience, Satisfaction, Love, Brand Loyalty and Behavior Intentions With Generation as Moderating Variable","authors":"Jenny Sabella, Ellen Theresia Sitohang","doi":"10.21070/perisai.v7i2.1667","DOIUrl":"https://doi.org/10.21070/perisai.v7i2.1667","url":null,"abstract":"This study aims to understand the condition of BSI employees as one of the impacts during the first year of the merger process. This research and writing is also motivated by the idea that a business organization certainly wants optimal performance. In order for the organization to provide optimal performance, the thing that must be strengthened is the Human Resources (HR) as an asset and the company's internal customers. Study uses SPSS 17.0 and WarpPLS 7.0 as analysis tools. The reason for using WarpPLS 7.0 is because it can be used for large respondents and this is statistics for analyzing several research variables simultaneously and can be used for research using primary data using the survey method. The number of respondents in this study were 118 people spread throughout Indonesia. The consideration for the justification for using the number of respondents is based on the theory (Sholihin, 2020a) that the minimum sample size for SEM-PLS must be equal to or greater than (1) ten times the largest number of formative indicators used or (2) ten times the number of pathways largest structural unit regarding a particular construct in the structural model. The majority of respondents argue that the value of employee experience can influence employee satisfaction, and employee satisfaction with BSI influences employee love and loyalty for BSI which encourages employee intentions to be active in BSI's internal organization. Respondents also agreed with the hypothesis which states that the moderating generation affects the value of experience on employee satisfaction. Implications: this study also confirms previous research that satisfaction can affect the love and loyalty of a brand. This study also confirms that the majority of respondents agree that the value of employee experience can affect employee satisfaction, and employee satisfaction with BSI affects employee love and loyalty to BSI which encourages employees' intention to be active in BSI's internal organization. the practical implication is that the behavior of employees to be active in BSI's internal organization can be a medium that strengthens relations between employees. Variable value of employee experience and variable intention of planned behavior to join an internal organization as a novelty / novelty.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132437229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Meta-Analysis Of Wakaf Based Sharia Microfinance Institutions","authors":"Rijalul Khaer, Atep Firmansyah, Pupun Saepul Rohman","doi":"10.21070/perisai.v7i2.1661","DOIUrl":"https://doi.org/10.21070/perisai.v7i2.1661","url":null,"abstract":"The purpose of writing this article is to examine the development of waqf-based Islamic Microfinance Institutions research in the world. The method used in this study is meta-analysis using data sources from articles published in international journals. The results show that there has been an increase in the development of IMFI waqf-based research from year to year. Many studies related to waqf based IMFI have been carried out with several countries in the world as case studies. A country that has become a lot of case studies in research related to this theme is Malaysia. In addition, based on the methodological approach used, the dominance of research was carried out using a qualitative approach. The paper that is widely cited is \"Banking for the poor: The role of Islamic banking in microfinance initiatives\". In addition, the author who often conducts research related to IMFI-based waqf is Mohamed Asmy bin Mohd Thas Thaker. \u0000The results of the analysis show that the management of cash waqf carried out by Islamic microfinance institutions is a solution to the current economic problems of the people. The potential of this waqf can later be used as a means of empowering the economy of the middle and lower classes with the role played by Islamic microfinance institutions. The implications of this research can be a reference for various stakeholders, especially the government, in the distribution of potential waqf managed by Islamic microfinance institutions.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115248714","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IDENTIFIKASI PERMASALAHAN DAN PENANGANAN PEMBIAYAAN PEMILIKAN RUMAH (PPR) MELALUI AKAD MURABAHAHPADA BANK SYARIAH INDONESIA (BSI) KCP RUNGKUT 1 SURABAYA","authors":"Athiya Shinta Wulandari, A. Setyowati","doi":"10.21070/perisai.v7i2.1644","DOIUrl":"https://doi.org/10.21070/perisai.v7i2.1644","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui identifikasi persoalan dan penanganan Pembiayaan Pemilikan Rumah (PPR) melalui akad murabahah di Bank Syariah Indonesia KCP Surabaya Rungkut 1. Studi ini dirancang menggunakan metode kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data melewati proses wawancara dan dokumentasi. Keabsahan data yang digunakan adalah triangulasi sumber dan ada tiga tahap analisis data yaitu: Reduksi data, Penyajian Data (DisplayData), dan Penarikan Kesimpulan. Hasil penelitian ini menunjukkan bahwa, Implementasi Pembiayaan Pemilikan Rumah (PPR) pada BSI KCP Surabaya Rungkut 1 dalam pembiayaan menggunakan akad murabahah, tetapi juga menggunakan akad wakalah sebagai pelengkap pelaksanaan akad murabahah.Pelaksanaan akad murabahah pada BSI sudah memenuhi fatwa DSN-MUI Nomor 4/DSN-MUI/IV/ 2000, sebagaimana yang telah dilakukan pihak bank yang melakukan  akad wakalah terlebih dahulu lalu dilanjutkan pelaksanaan akad murabahah setelah pihak bank melakukan transaksi dengan developer.Beberapa ragam persoalan dalam proses pembiayaan pemilikan rumah (PPR) dan penangan yang dilakukan oleh pihak BSI Surabaya Rungkut 1 sebagai berikut; Jika nasabah telat mengangsur dalam jangka waktu yang lama  maka pihak BSI KCP Surabaya Rungkut 1 akan melakukan restrukturisasi atau rekondisi, jika nasabah melakukan take over pembiayaan diperbolehkan asalkan tujuannya untuk pelunasan pembiayaan (selain tujuan itu tidak diperbolehkan), dan jika ada musibah yang mendadak seperti nasabah meninggal dunia atau mengalami kebakaran rumah. Maka pihak Bank akan mengclaim asuransi nasabah ditujukan dalam hal melunasi pembiayaan yang masih tersisa. Adapun penanganan untuk menanggulangi peningkatan NPF, pihak BSI KCP Surabaya Rungkut 1 tentunya akan melakukan upaya-upaya agar dapat meminimalisir risiko tersebut yaitu dengan berpatokan pada 5C sebelum memberikan pembiayaan kepada nasabah. 5C terdiri dari: Character, Capacity, Capital, Collateral, Condisi.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115001546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}