Implementasi Manajemen Risiko Syariah Dalam Pembiayaan Mudharabah Pada PT. BPRS Puduarta Insani Tembung

Penelitian ini bertujuan untuk mengetahui implementasi manajemen risiko syariah dalam pembiayaan mudharabah, mengidentifikasi jenis-jenis risiko yang dihadapi, serta menjelaskan mekanisme pengelolaan risiko yang diterapkan pada PT. BPRS Puduarta Insani Tembung. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Data diperoleh melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi manajemen risiko syariah pada pembiayaan mudharabah di PT. BPRS Puduarta Insani Tembung dilakukan melalui proses identifikasi risiko, analisis kelayakan pembiayaan dengan menerapkan prinsip 5C (Character, Capacity, Capital, Collateral, dan Condition of Economy), pemantauan penggunaan dana pembiayaan, serta evaluasi secara berkala terhadap perkembangan usaha nasabah. Risiko yang dihadapi meliputi risiko pembiayaan, moral hazard, asymmetric information, dan risiko operasional. Untuk meminimalkan risiko tersebut, bank menerapkan monitoring secara berkelanjutan, pembinaan kepada nasabah, serta pengawasan terhadap pelaksanaan akad agar tetap sesuai dengan prinsip kehati-hatian dan ketentuan syariah. Penerapan manajemen risiko syariah tersebut berperan dalam menjaga kualitas pembiayaan mudharabah, meminimalkan potensi pembiayaan bermasalah, serta mendukung keberlangsungan operasional PT. BPRS Puduarta Insani Tembung. This study aims to examine the implementation of Sharia risk management in mudharabah financing, identify the types of risks encountered, and describe the risk management mechanisms applied at PT. BPRS Puduarta Insani Tembung. This study employed a descriptive qualitative approach. Data were collected through observation, interviews, and documentation, and were analyzed using data reduction, data presentation, and conclusion drawing.The results indicate that the implementation of Sharia risk management in mudharabah financing at PT. BPRS Puduarta Insani Tembung is carried out through risk identification, financing feasibility analysis using the 5C principles (Character, Capacity, Capital, Collateral, and Condition of Economy), monitoring the utilization of financing funds, and conducting periodic evaluations of customers' business performance. The risks identified include financing risk, moral hazard, asymmetric information, and operational risk. To minimize these risks, the bank implements continuous monitoring, provides guidance to customers, and supervises the implementation of financing contracts to ensure compliance with the prudential principle and Sharia regulations. The implementation of Sharia risk management contributes to maintaining the quality of mudharabah financing, minimizing the potential for non-performing financing, and supporting the operational sustainability of PT. BPRS Puduarta Insani Tembung.