UPAYA PENANGANAN NON PERFORMING FINANCING (NPF) PADA UNIT USAHA SYARIAH BANK SUMUT

  Banks have the main activity, namely collecting public funds and channeling them to the public. Non Performing Financing (NPF) is a performance appraisal instrument in Islamic banks which is an interpretation of the assessment of earning assets, particularly in the assessment of nonperforming financing. The purpose of this study was to determine the efforts that will be made by UUS (Sharia Business Unit) Bank of North Sumatra in dealing with the problem of Non Performing Financing (NPF). This research uses a qualitative approach. Data collection methods by interview, observation and documentation. The data analysis technique used a descriptive qualitative analysis method. The results showed that the efforts made by UUS Bank North Sumatra were 4 pillars, namely, collection, restructuring, auction, and write-offs.   Keywords: Islamic banks, financing, NPF, billing, restructuring, auction, write off books. ABSTRAK Bank mempunyai kegiatan utama yaitu menghimpun dana masyarakat dan disalurkan kepada masyarakat. Non Performing Financing (NPF) merupakan salah satu instrumen penilaian kinerja pada bank syariah yang menjadi interpretasi penilaian pada aktiva produktif, khususnya dalam penilaian pembiayaan bermasalah. Tujuan penelitian ini adalah untuk mengetahui upaya yang akan dilakukan UUS (Unit Usaha Syariah) Bank Sumut dalam menangani masalah Non Performing Financing (NPF). Penelitian ini menggunakan pendekatan kualitatif. Metode pengumpulan data dengan wawancara, observasi dan dokumentasi. Teknik analisis data menggunakan metode deskriptif analisis kualitatif. Hasil penelitian menunjukkan upaya yang dilakukan UUS Bank Sumut adal 4 pilar yaitu, penagihan, restrukturisasi, lelang, dan hapus buku.   Kata kunci: bank syariah, pembiayaan, NPF, penagihan, rektrukturisasi, lelang, hapus buku