RESTRUKTURISASI PEMBIAYAAN DI MASA PANDEMI COVID-19 PADA PT. BANK SUMUT KCP SYARIAH KISARAN

Authors

  • Yunanda Dela Universitas Islam Negeri Sumatera Utara
  • Tuti Anggraini Dosen Universitas Islam Negeri Sumatera Utara

Keywords:

Restructuring, Financing, Covid-19 Pandemic

Abstract

he covid-19 pandemic has a significant impact on all aspects of human life, especially in the economic sector.
In the banking sector, the existence of lockdown rules has preventedseveral business sectors from running, as a
result it is difficult for business sectors that have loans from bank to repay loans. This study aims to fine out how
toimplement financing restructuring during Covid-19 pandemic at PT. Bank Sumut KCP Syariah Kisaran. This
Type of research is a qualitative research based on a descriptive approach. Techniques in data collection based
on observation, interview and documentation. The analysis result shows taht the implementation of the
financing restructuring at PT. Bank Sumut KCP Syariah Kisaran)

Author Biographies

Yunanda Dela, Universitas Islam Negeri Sumatera Utara

Mahasiswa UINSU, Program Studi Perbankan Syariah, Semester VIII

Tuti Anggraini, Dosen Universitas Islam Negeri Sumatera Utara

Dosen Pembimbing Magang,

References

Faisal. (2013). Restrukturisasi Pembiayaan Murbahah Dalam Mendukung Manajemen Risiko Sebagai

Implementasi Prudential Principle Pada Bank Syariah Di Indonesia. Jurnal Dinamika Hukum.

No. 3. Vol. 11.2013.

Ismail. (2000). Akuntansi Bank Teori dan Aplikasi Dalam Rupiah. Jakarta: Kencana.

Kholiq, Abdul & Rizqi Rahmawati.(2020). Dampak Implementasi Restrukturisasi Pembiayaan

Terhadap Likuiditas Bank Syariah Pada Situasi Pandemi Covid-19. Journal of Islamic

Economic and Business Institut Agama Islam Negeri Ponorogo, Vol.3 No. 2.

Lukman, Dendawijaya. (2005). Manajemen Perbankan. Bogor: Ghalia Indonesia

Sembiring, Sentosa. (2005). Perbankan dan Lembaga Penjamin Simpanan. Bandung: Nuansa Aulia.

Umam, Khotibul.( 2016). Perbankan Syariah “Dasar-Dasar dan Dinamika Perkembangan nya Di

Indonesia. Jakarta: PT. RajaGrafindo Persada.

Usman, Rachamadi. (2012). Aspek Hukum Perbankan Syariah di Indonesia. Jakarta: Sinar Grafika.

https://www.alodokter.com/virus-corona (Diakses pada 17 April Pukul 11.15).

Downloads

Published

2021-05-31

Issue

Section

Jurnal Riset Akuntansi Mercu Buana (JRAMB)