PELAKSANAAN PENGAWASAN PEMBIAYAAN DALAM PENANGGULANGAN NON-PERFORMING LOAN (STUDI PENGAWASAN OLEH PENGELOLA PADA BMT BANGUN RAKYAT SEJAHTERA TAHUN 2014 - 2018)

BMT (baitul maal wat-tamwil) in running a business cannot be separated from risks that can affect a business. One of the risks that can affect a business is financing risk. Financing risk arises if a financial institution is unable to recover the principal loan funds, either wholly or partly distributed and/or profit-sharing funds from the financing provided or on investments that are being carried out. Based on the findings of Rina El-Maza, financing problems that occur in BMT are caused by several factors, namely customer dishonesty in terms of fund allocation, the occurrence of force majeure, and economic conditions that cause a decrease in business turnover. This research method uses qualitative with the type of research in the form of field research which analyzes the implementation of financing supervision of BMT Bangun Rakyat Sejahtera (Developing of Prosperous People) in tackling non-performing loans based on the Islamic Law approach. This research is descriptive analysis, which explains the data obtained from interviews and documentation regarding the implementation of financing supervision in overcoming bad loans at BMT Bangun Rakyat Sejahtera and explains the concept of maqaṣid shari'ah (shariah purposes) on the implementation of financing supervision of BMT Bangun Rakyat Sejahtera in tackling non-performing activities. loan. Based on the results of the study, it can be said that the financing supervision of BMT Bangun Rakyat Sejahtera is carried out in three stages, namely is on desk monitoring, on site monitoring and exceptation monitoring. The purpose of the supervision carried out by BMT Bangun Rakyat Sejahtera is to prevent fraud committed by customers or by BMT internal parties. The implementation of financing supervision carried out by BMT Bangun Rakyat Sejahtera was effective. This is evidenced by the significant decline in the level of non-performing loans from year to year. As for the non-performing loans that occurred at BMT Bangun Rakyat Sejahtera, it was caused by internal and external factors including weak financing analysis, weak customer character analysis, business decline, and weak customer character. Based on the maqaṣid shari'ah As-Syathibi, the implementation of supervision over the financing of BMT Bangun Rakyat is in accordance with the maqaṣid sharia concept. This can be seen from the efforts of BMT Bangun Rakyat Sejahtera in protecting property. In protection, the implementation of financing supervision can prevent fraud and betrayal so that the assets of BMT, members and the state can be protected