ANALYSIS OF MURABAHA NPF STRATEGY AT BPRS SPM PAMEKASAN

This study aims to analyze the Non-Performing Finance (NPF) resolution strategy in murabahah financing at PT BPRS Sarana Prima Mandiri Pamekasan and evaluate its compliance with sharia principles. The research method used is descriptive qualitative, with data collection techniques through observation, in-depth interviews, and document analysis from scientific sources. The research findings indicate that PT BPRS Sarana Prima Mandiri Pamekasan adopts two main strategies to address NPF. Non-litigation approaches include rescheduling, adjusting credit terms, restructuring, and repayment discounts, plus a personal/family approach. If these are unsuccessful, litigation through small claims courts will be pursued, especially for microfinance. The main objectives are to reduce NPF, minimize risk, and maintain sharia financial stability