Analisis pengelolaan risiko pembiayaan murabahah pada perbankan syariah

Strategi mitigasi dan kepatuhan syariah

Abstract

The purpose of this research is to analyze risk management practices in Murabahah financing in Indonesian Islamic banking and formulate effective mitigation strategies without violating sharia principles. The method used is a systematic literature review of nationally accredited journals and reputable international journals. The findings show that the main source of risk stems from the inability of customers to meet installment obligations (counterparty risk). The implementation of 5C analysis expanded with sharia aspects (5C+1S) has proven to reduce non-performing financing rates. The most common mitigation strategy is restructuring through the 3R approach. The role of the Sharia Supervisory Board is crucial in overseeing compliance at every mitigation step. This research concludes that the synergy between conventional risk management and sharia supervision is the key to the sustainability of Murabahah financing. These findings confirm that effective Murabahah financing risk management relies not only on the application of prudent principles but also on the integration of Sharia values ​​into every stage of risk management. Therefore, optimizing the role of financing analysis, strengthening mitigation mechanisms, and consistent Sharia supervision are expected to improve financing quality and maintain the stability of Islamic banking performance in Indonesia.