MITIGASI BERJENJANG DAN PENDEKATAN SPIRITUAL DALAM PENANGANAN PEMBIAYAAN BERMASALAH

Abstract

This study examines layered risk-mitigation management in handling non-performing financing at KSPPS Talun Bojonegoro and explains the integration of technical, humanistic, and spiritual approaches. A qualitative case-study design was applied through semi-structured interviews, observation, and document review involving the chairperson, sharia supervisory board, manager, and four branch heads. The findings reveal a three-tier monitoring architecture: daily reports prepared by account officers, weekly evaluations led by branch heads, and monthly portfolio reviews at the management office. Remedial actions are progressive, beginning with oral reminders and warning letters, followed by rescheduling, reconditioning, contract restructuring, selective ta’zir for deliberately defaulting capable members, principal-only settlement in approved cases, and collateral settlement as a final option. Prayer for members is institutionalized as an ethical-spiritual culture that complements, rather than replaces, prudential controls. The study proposes a two-path mitigation model combining institutional control and compassionate sharia-based recovery. Its implication is the need for stronger documentation, standardized early-warning indicators, and formal sharia review for every concession and sanction.