Electronic Theses and Dissertation

Pasal 23 Undang- Undang No. 21 tahun 2008 Tentang Perbankan Syariah mengamanahkan kepada Bank agar wajib menerapkan prinsip kehati hatian dalam menyalurkan dana kepada nasabah untuk mencegah terjadinya risiko pembiayaan macet. Selanjutnya dalam Pasal 5 ayat (1) Peraturan Bank Indonesia Nomor 14/15/PBI/2012 tentang Penilaian Kualitas Aset Bank Umum menegaskan bahwa bank wajib menetapkan kualitas yang sama terhadap seluruh Aset Produktif yang digunakan untuk membiayai 1 satu debitur. Namun pada praktiknya saat terjadi pembiayaan bermasalah dengan kondisi Satu Debitur (One Obligor) penyelamatan pembiayaan membutuhkan penanganan khusus dengan menggunakan mekanisme internal perbankan yang berbeda.

Tujuan penulisan skripsi ini untuk menganalisis faktor penyebab pembiayaan bermasalah dalam kondisi Satu Debitur (One Obligor), mekanisme penyelesaian dan implikasi hukumnya serta kendala yang dihadapi dalam proses penyelesaiannya.

Penelitian ini merupakan penelitian yuridis empiris. Data diperoleh dari hasil penelitian kepustakaan dan lapangan. Penelitian lapangan dilakukan melalui pengumpulan data primer dari wawancara dengan pejabat Bank Aceh Syariah Cabang Lhokseumawe dan Informan, serta data sekunder dari literatur, jurnal, dan peraturan perundang-undangan. Data dianalisis secara kualitatif.

Hasil penelitian menunjukkan bahwa penyebab pembiayaan murabahah bermasalah pada kondisi Satu Debitur (One Obligor) berasal dari lemahnya manajemen keuangan nasabah, penurunan pendapatan usaha, faktor internal bank. Mekanisme penyelesaian dilakukan melalui analisis ulang dan identifikasi kondisi nasabah, musyawarah serta penetapan skala prioritas penyelamatan, dan penerapan restrukturisasi melalui pendekatan (Reintegration). Implikasi hukum dari penyelesaian ini berupa, Addendum Akad Murabahah yang sah mengikat berdasarkan Pasal 1338 ayat (1) KUHPerdata, serta sejalan dengan prinsip keadilan, kemaslahatan, dan tolong-menolong sebagaimana Pasal 55 ayat (1) Undang-Undang Nomor 21 Tahun 2008 tentang Perbankan Syariah. Kendala dalam penyelesaian terdapat pada validasi data nasabah, integrasi rekening, kedisiplinan nasabah, pengawasan, dan faktor eksternal seperti sosial dan budaya.

Disarankan agar PT. Bank Aceh Syariah Cabang Lhokseumawe memperkuat pengawasan dan mengoptimalkan sistem early warning dalam mendeteksi risiko pembiayaan. Disarankan Nasabah untuk meningkatkan disiplin pengelolaan keuangan usaha. Disarankan akademisi dapat melanjutkan penelitian mengenai model restrukturisasi terintegrasi berbasis maqāṣid al-syarī‘ah.

Article 23 of Law Number 21 of 2008 on Sharia Banking mandates that banks are required to apply the prudential principle in the disbursement of funds to customers in order to prevent the occurrence of non-performing financing risks. Furthermore, Article 5 paragraph (1) of Bank Indonesia Regulation Number 14/15/PBI/2012 concerning the Assessment of Asset Quality of Commercial Banks stipulates that banks are obliged to assign the same quality classification to all Earning Assets used to finance a single debtor. However, in practice, when problematic financing occurs under a Single Debtor (One Obligor) condition, the rescue of such financing requires special handling through different internal banking mechanisms. The purpose of this undergraduate thesis is to analyze the factors causing problematic financing under a Single Debtor (One Obligor) condition, the settlement mechanisms and their legal implications, as well as the obstacles encountered in the settlement process. This research constitutes empirical juridical research. The data were obtained through library research and field research. Field research was conducted by collecting primary data through interviews with officials of PT Bank Aceh Syariah, Lhokseumawe Branch, and other informants, as well as secondary data from literature, journals, and statutory regulations. The data were analyzed qualitatively. The results of the research indicate that the causes of problematic murabahah financing under a Single Debtor (One Obligor) condition arise from weak financial management on the part of the customer, a decline in business income, and internal banking factors. The settlement mechanism is carried out through re-analysis and identification of the customer’s condition, deliberation and determination of rescue priority scales, and the implementation of restructuring through a reintegration approach. The legal implications of such settlement include the execution of a Murabahah Contract Addendum that is valid and legally binding pursuant to Article 1338 paragraph (1) of the Indonesian Civil Code, and which is in line with the principles of justice, public benefit, and mutual assistance as stipulated in Article 55 paragraph (1) of Law Number 21 of 2008 on Sharia Banking. Obstacles in the settlement process include customer data validation, account integration, customer discipline, supervision, and external factors such as social and cultural conditions. It is recommended that PT Bank Aceh Syariah, Lhokseumawe Branch, strengthen supervision and optimize the early warning system in detecting financing risks. Customers are advised to improve discipline in managing their business finances. Academics are encouraged to further pursue research on integrated restructuring models based on maqāṣid al-sharī‘ah.