PENANGANAN PEMBIAYAAN BERMASALAH DI BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) BANGUN DRAJAT WARGA PADA MASA PANDEMI COVID-19

The financing relaxation policy is a form of quick response by the government to the
impact of the Covid-19 pandemic in the financial industry sector such as Islamic
banking. Especially debtors who are directly or indirectly affected by the Covid-19
Pandemic so that they are unable to make financing installments. The purpose of this
research is to find out how far the handling of problematic financing at the BPRS
Bangun Drajat Warga during the Covid-19 Pandemic, as well as the implementation
of POJK No. 11/POJK.03/2020 concerning National Economic Stimulus as a
Countercyclical Policy for the Impact of the 2019 Covid-19 Spread in handling of
problematic financing at the BPRS Bangun Drajat Warga. This research is a
normative-empirical research using literature studies and interviews with the
Remedial Division of Financing BPRS Bangun Drajat Warga as resource persons.
The analysis used in this research is descriptive qualitative. The results of this study
indicate that the handling of non-performing financing at BPRS Bangun Drajat
Warga in collectability includes several categories, namely col. 1 is current, col. 2 is
under special attention, col.3 is substandard, col.4 is doubtful and col5 is bad, where
the handling of non-performing financing is carried out since less than 180 days of
delay. installments. As for the implementation of POJK Number.11/POJK.03/2020
that the restructuring of contracts affected by the Covid-19 pandemic such as
murabahah financing has been restructured using the rescheduling restructuring
method, in mudharabah financing using the restructuring method (reconditioning),
and for musyarakah financing using the restructuring method.