ASPEK NON-PERFORMING FINANCING DAN NON-PERFORMING QARDH PADA PRAKTIK PEMBIAYAAN DENGAN DANA ZAKAT

Muhammad Afdhal

doi:10.36769/ibest.v4i1.935

Authors

Muhammad Afdhal Pascasarjana UIN Sunan Kalijaga

DOI:

https://doi.org/10.36769/ibest.v4i1.935

Keywords:

NPF, NPQ, BMD Gorontalo, Zakat, BAZNAS

Abstract

The Financial Services Authority (OJK) has documented a rising trend in sharia financing over the last four years. This increase is evident in both the financing amounts and the financing health ratio. According to OJK's Sharia Banking Statistics (SPS) report, there has been an overall rise in financing alongside a reduction in Non-Performing Financing (NPF) from 2020 to 2023. BAZNAS Microfinance Desa (BMD) offers an alternative financing source. BMD, initiated by the National Amil Zakat Agency (BAZNAS), distributes productive zakat funds through a qardh loan financing model. The use of zakat funds for qardh loans reveals unique community-level dynamics, where zakat, as a tool for poverty reduction, is interpreted differently based on the fiqh perspectives adopted. This diversity affects the collectability of BMD financing, leading BMD to establish a new standard for the quality ratio of problematic financing debts, known as Non-Performing Qardh (NPQ).

References

Afkar, T. (2018). Influence Analysis of Non-Performing Financing by Profit-Loss Sharing Financing Contract to The Profitability Of Islamic Commercial Bank In Indonesia. AKRUAL: Jurnal Akuntansi, 10(1), 1. https://doi.org/10.26740/jaj.v10n1.p1-14

Azizah, S. N., & Mukaromah, S. (2020). THE EFFECT OF MURABAHA FINANCING, PROFIT SHARING FINANCING, INTELLECTUAL CAPITAL, AND NON-PERFORMING FINANCING (NPF) ON FINANCIAL PERFORMANCE. Jurnal Reviu Akuntansi Dan Keuangan, 10(1). https://doi.org/10.22219/jrak.v10i1.11323

Br Bangun, C. F., Aldiansyah, C., & Anggraini, T. (2022). Strategi Bank Dalam Mengatasi Non-Performing Financing (NPF) pada Masa Pandemi Covid-19: El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 4(1), 1–7. https://doi.org/10.47467/elmal.v4i1.1266

Fatwa Dewan Syari'ah Nasional Majelis Ulama Indonesia (DSN-MUI) NO: 19/DSN-MUI/IV/2001 tentang al-qardh

Fatwa Majelis Ulama Indonesia (MUI) Nomor: 71 Tahun 2022 tentang hukum pendistribusian dana zakat dengan mekanisme al-qardh

Fatwa Majelis Ulama Indonesia (MUI) Tahun 1982 tentang mentasharufkan dana zakat untuk kegiatan produktif dan kemaslahatan umum

Hasanah, D., Nurhayati, N., & Fadilah, S. (2017). Pengaruh Capital Adequacy Ratio (Car), Financing to Deposit Ratio (Fdr), Total Asset terhadap Non-Performing Financing (Npf) pada Bank Umum Syariah di Indonesia Periode 2011-2016. 280–285. https://doi.org/10.29313/.v0i0.8370

Keputusan Ijtima Ulama Komisi Fatwa se-Indonesia ke-7 Tahun 2021 tentang zakat dalam bentuk al-qardh al-hasan

Nasution, A., & Kartika, D. (2013). Comparison Analysis on the Success Rate of NPF and NPL in Microfinancing: Study Case of Bank Rakyat Indonesia (BRI) and BRI syariah. 4(2). https://doi.org/10.47903/islaminomics.v4i2.18.g14

Pedoman Inisiasi, Pengelolaan, dan Pengembangan BAZNAS Microfinance Desa (BMD)

Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 35/pojk.05/2018 tentang Penyelenggaraan Usaha Perusahaan Pembiayaan

Poetry, Z., & Sanrego, Y. (2014). PENGARUH VARIABEL MAKRO DAN MIKRO TERHADAP NPL PERBANKAN KONVENSIONAL DAN NPF PERBANKAN SYARIAH. Tazkia Islamic Finance and Business Review, 6(2). https://doi.org/10.30993/tifbr.v6i2.53

Pusat Riset dan Edukasi Bank Sentral (PRES), Bank Indonesia, (2012) Kodifikasi Peraturan Bank Indonesia Kelembagaan Penilaian Tingkat Kesehatan Bank

Qodari, A. (2022). Pengaruh Non-Performing Financing (NPF) Terhadap Return on Assets (ROA) Pada Bank Syariah Indonesia. Journal of Economic, Bussines and Accounting (COSTING), 6(1), 530–539. https://doi.org/10.31539/costing.v6i1.4350

Saputri, P. L., & Ahmadi, H. (2022). FINANCING DISTRIBUTION AND ITS EFFECT ON NON-PERFORMING FINANCING OF ISLAMIC BANKS. Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora, 8(2), 96–106. https://doi.org/10.37567/alwatzikhoebillah.v8i2.1472

Statistik Perbankan Syariah (SPS), https://ojk.go.id/id/kanal/syariah/data-dan-statistik/statistik-perbankan-syariah/default.aspx

Sulastri, E., Hariadi, S., & Ariani, M. (2016). ANALISIS FAKTOR ATAS NON-PERFORMING FINANCING BPR SYARIAH DI INDONESIA PERIODE 2012-2014. Jurnal Ekonomi Dan Bisnis, 20(2), 59–68. https://doi.org/10.24123/jeb.v20i2.1596

Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 tentang Perbankan Syariah

Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat