PENANGANAN WANPRESTASI PADA PRODUK PEMBIAYAAN MURABAHAH DI KOPERASI SERBA USAHA BAITUL MAAL WAT TAMWIL MARHABAN REMBANG

Cooperatives are an economic institution whose operational activities are based on the principle of kinship. Cooperatives have been known for quite a long time by the Indonesian people and need to be developed in accordance with their functions and objectives, namely to advance the welfare of the community. Cooperatives in their activities are almost the same as banks, namely collecting funds and channeling these funds back to the community in the form of financing, such as in the BMT Marhaban Rembang Multi-Business Cooperative (KSU). However, in their activities, cooperatives often encounter financing, one of which is murabahah financing, which experiences problems such as traffic jams, substandard financing which results in financing defaults. So, to overcome this, there needs to be efforts to deal with murabahah financing that experiences default. This research method is sociological juridical in nature. The results of this research are that there are several factors that cause financing defaults, such as one party not performing according to the agreement, performing an achievement but not according to the time in the agreement, carrying out an agreement but not in accordance with the contents of the financing agreement. So to handle things like that, it can be done using the 3 R's, namely Rescheduling, Reconditioning, Restructuring.