49 PERLAKUAN PENCATATAN PADA KONVERSI MUSYARAKAH GUNA MENANGGULANGI PEMBIAYAAN BERMASALAH

Abstract

Abstract: This research is the result of qualitative research which aims to analyze the conversion of musyarakah
contract in reducing the risk of murabaha problem and accountancy treatment on akad conversion in murabahah
financing problem in syariah bank. Qualitative method used in this study with the type of case study research.
The research data was collected by interviewing the informant, one of the heads of the finance division. The
results showed that first, one of the efforts to overcome murabaha problem is restructuring in the form of
conversion to musyarakah financing. Secondly, conversion to musyarakah financing means closing the book
all relating to murabahah’s previous financing. Then, the remaining obligations that he can not afford are
converted into musharaka financing. The financing made for business activities with the banks and customers
equally provide capital. In this case, the capital of the bank is the nominal residual liability of the customer and
the capital of the customer is the object of financing.