Handling of Non Performing Financing in Islamic Banking Based Accounting Information (Case Study at Bank Syariah Mandiri Area Office Jember)
ABSHOR, Faqih Ulil
SULISTIYO, Agung Budi
MetadataShow full item record
This research intends to examine the quality management of the financing of sharia banking in Bank Syariah Mandiri Area Office Jember. One of the mechanisms to evaluate islamic banking finance performance is by reviewing the Non Performing Financing. The years 2015 and 2016 for the Bank Syariah Mandiri is a year of quality improvement of financing with the decline of non performing finance to be the main focus. The data were gathered through in-depth interviews with the Bank Syariah Mandiri Area Jember employees, while the secondary of data is monthly performance reports in the year of 2016. The results of this study are expected to investigate key factors or key actors in the handling of the non performing finance and the quality of financing. The findings indicate that the function of accounting in this case is to present accurate data and figures related to financing information. Data such data of total financing outstanding, outstanding financing problems, reserves receivables and corporate profits as well as the contribution margin. Accounting information will be used in decision making related to write off, restructuring, and repayment with the discount margin.
- LSP-Jurnal Ilmiah Dosen