ANALISIS STRATEGI MANAJEMEN BANK SYARIAH DALAM MENGHADAPI RESIKO PENURUNAN NILAI AGUNAN PADA PEMBIAYAAN MURABAHAH (Studi Kasus Bank Muamalat KCP Bone)

Abstract

This study aims to determine the level of digital zakat literacy and muzakki compliance in paying zakat through online platforms in the Society 5.0 era, to examine the effect of digital zakat literacy on muzakki compliance, and to measure the magnitude of its influence. This research employed a quantitative field research approach. The population consisted of muzakki in Bone Regency who had paid or had the potential to pay zakat through digital platforms. A total of 97 respondents were selected using simple random sampling. Primary data were collected through questionnaires and analyzed using IBM SPSS Statistics 25, including instrument testing, classical assumption tests, simple linear regression, and hypothesis testing. The findings revealed that digital zakat literacy has a positive and significant effect on muzakki compliance in paying zakat through online platforms. The t-value was 15.596, exceeding the t-table value of 1.661, with a significance level of 0.000 (<0.05). The coefficient of determination (R²) was 0.719, indicating that digital zakat literacy explained 71.9% of the variation in muzakki compliance, while the remaining 28.1% was influenced by other factors. Therefore, improving digital zakat literacy can strengthen compliance with online zakat payment practices among muzakki in the Society 5.0 era effectively.
A decline in the value of collateral for *murabahah* (cost-plus) financing has the potential to increase the risk of non-performing financing (NPF), particularly concerning movable assets in regions with specific local economic characteristics, such as Bone Regency. This study aims to analyze the management strategy employed by Bank Muamalat’s Bone sub-branch (KCP Bone) to mitigate the risk of collateral value depreciation, as well as to identify the challenges encountered during its implementation. The study adopts a qualitative approach using a case study method, incorporating in-depth interviews, observation, and documentation. The findings indicate that the implemented strategy rests on five pillars: initial valuation based on local market liquidity; periodic monitoring tailored to risk profiles; responsive mitigation through requests for additional collateral; management of non-performing financing via persuasive restructuring (with asset execution as a last resort); and risk prevention through the standardization of standard operating procedures (SOPs). These strategies collectively balance the principle of prudence (prudential principle) with Sharia values—specifically *‘adl* (justice) and *ta’awun* (mutual cooperation). Challenges identified include market price volatility, high depreciation rates of movable assets, geographical constraints, limited human resources, low levels of customer financial literacy, local economic fluctuations, and the lack of optimal integration of real-time market price data technology.