[{"_1":2,"_135":-5,"_136":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","a22a5d57-c07f-4b85-867d-979502507182","regulationData",{"_36":33,"_37":38,"_131":132,"_133":134},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_60":61,"_62":63,"_67":68,"_78":79,"_80":81,"_82":83,"_84":85,"_86":-5,"_87":88,"_89":90,"_91":-5,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_108":109,"_110":111,"_112":113,"_114":115,"_120":121,"_122":123,"_124":125,"_126":127,"_128":-5,"_129":130},"title","Peraturan Otoritas Jasa Keuangan Nomor 16/POJK.03/2014 Tahun 2014 tentang Penilaian Kualitas Aset Bank Umum Syariah dan Unit Usaha Syariah","short_title","Peraturan Otoritas Jasa Keuangan Nomor 16/POJK.03/2014 Tahun 2014","number","16/POJK.03/2014","year","2014","published_date","2014-11-18","effective_date","2015-01-01","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_55":52,"_56":57,"_58":59},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","87562a34-231b-40c7-9b97-1b05bf771685","type",{"_55":61,"_56":64,"_65":66},"Peraturan Otoritas Jasa Keuangan","short_name","Peraturan OJK","subjects",[69,72,75],{"_55":70,"_56":71,"_58":-5},"2bf79628-3333-4ba8-b4c8-3748a648a8df","Kebijakan Umum Pemerintah",{"_55":73,"_56":74,"_58":-5},"93c6b73c-a854-43c4-82da-bf667210398b","Perbankan & Lembaga Keuangan",{"_55":76,"_56":77,"_58":-5},"b4352a21-9358-435d-b1a9-f4268ae07a7e","Kebijakan Perekonomian Nasional","tags",[],"location","Otoritas Jasa Keuangan","place_of_enactment","Jakarta","theme","Penilaian Kualitas Aset Bank Umum Syariah dan Unit Usaha Syariah","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2014
Peraturan Otoritas Jasa Keuangan NO. 16/POJK.03/2014, LN.2014/NO.347, TLN NO.5626, PERATURAN.GO.ID : 40 HLM.
Peraturan Otoritas Jasa Keuangan TENTANG Penilaian Kualitas Aset Bank Umum Syariah dan Unit Usaha Syariah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Otoritas Jasa Keuangan ini mulai berlaku pada tanggal 01 Januari 2015. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Bank Indonesia Nomor 13/13/PBI/2011 tentang Penilaian Kualitas Aktiva bagi Bank Umum Syariah dan Unit Usaha Syariah\n2. Peraturan Bank Indonesia Nomor 10/18/PBI/2008 tentang Restrukturisasi Pembiayaan bagi Bank Syariah dan Unit Usaha Syariah sebagaimana telah diubah dengan Peraturan Bank Indonesia Nomor 13/9/PBI/2011 tentang Perubahan Atas Penilaian Kualitas Peraturan Bank Indonesia Nomor 10/18/PBI/2008 tentang Restrukturisasi Pembiayaan bagi Bank Syariah dan Unit Usaha Syariah, kecuali ketentuan terkait dengan Bank Pembiayaan Rakyat Syariah","scope_and_parties","policy_content","

Peraturan ini ditetapkan untuk menyelaraskan penilaian kualitas aset bank syariah dengan standar akuntansi keuangan terkini, serta untuk mengelola risiko kredit dengan menjaga kualitas aset. Peraturan ini mengatur kewajiban bank dalam menilai kualitas aset produktif dan non-produktif secara bulanan, serta menyesuaikan penilaian tersebut sesuai dengan ketetapan Otoritas Jasa Keuangan (OJK). Bank juga diwajibkan untuk memiliki kebijakan dan prosedur tertulis terkait aset produktif, termasuk penempatan dana, surat berharga syariah, dan penyertaan modal. Selain itu, peraturan ini menetapkan kriteria penilaian kualitas pembiayaan berdasarkan prospek usaha, kinerja nasabah, dan kemampuan membayar. Bank harus membentuk penyisihan penghapusan aset dan cadangan kerugian penurunan nilai sesuai dengan standar akuntansi yang berlaku. Restrukturisasi pembiayaan harus memenuhi prinsip kehati-hatian dan Prinsip Syariah, serta didukung dengan analisis dan dokumentasi yang memadai.

","transitional_provisions","1. Kualitas Pembiayaan yang direstrukturisasi sebelum Peraturan Otoritas Jasa Keuangan ini berlaku tidak perlu disesuaikan dengan Pasal 61 ayat (1) huruf a dan b.\n2. Penetapan kualitas Pembiayaan sebagaimana dimaksud pada ayat (1) dilakukan berdasarkan faktor penilaian sebagaimana dimaksud dalam Pasal 7 paling lambat 3 (tiga) bulan sejak Peraturan Otoritas Jasa Keuangan ini berlaku.","sanctions","1. Pelanggaran terhadap peraturan ini dapat dikenai sanksi administratif berupa teguran tertulis, penurunan tingkat kesehatan Bank, pembekuan kegiatan usaha tertentu, dan/atau pencantuman pengurus dalam daftar pihak-pihak yang mendapatkan predikat tidak lulus dalam uji kemampuan dan kepatutan.\n2. Bank yang melanggar ketentuan Pasal 16 dan Pasal 17 wajib menghitung dan membentuk PPA sebesar 100% terhadap Aset dimaksud.","revokes",[],"revoked_by",[102],{"_103":104,"_105":106,"_36":107},"text","Peraturan OJK No. 2/POJK.03/2022 Tahun 2022 tentang Penilaian Kualitas Aset Bank Umum Syariah Dan Unit Usaha Syariah","link","https://peraturan.bpk.go.id/Details/227325/peraturan-ojk-no-2pojk032022-tahun-2022","f80e898c-95e8-4303-84e5-68e32aeef77f","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[116],{"_103":117,"_105":118,"_36":119},"Peraturan OJK No. 19 /POJK.03/2018 Tahun 2018 tentang Perubahan atas POJK Nomor 16/POJK.03/2014 tentang Penilaian Kualitas Aset Bank Umum Syariah dan Unit Usaha Syariah","https://peraturan.bpk.go.id/Details/128631/peraturan-ojk-no-19-pojk032018-tahun-2018","e7051ad6-773c-434c-a928-957a89ca3836","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE OF THE REPUBLIC OF INDONESIA
No. 347, 2014

FINANCIAL SERVICES AUTHORITY REGULATION
NUMBER 16/POJK.03/2014
ON
ASSET QUALITY ASSESSMENT OF SHARIA COMMERCIAL BANKS AND SHARIA BUSINESS UNITS

BY THE GRACE OF GOD ALMIGHTY

BOARD OF COMMISSIONERS OF THE FINANCIAL SERVICES AUTHORITY (OJK),

Considering:

that in line with the latest developments in financial accounting standards, Sharia banking is required to present accurate, comprehensive financial statements that fully reflect the bank's performance;
that in carrying out its business activities, banks need to manage credit risk, including by maintaining asset quality and continuing to calculate allowance for impairment of assets;
that in connection with changes in global financial conditions and several related provisions, it is necessary to harmonize the provisions regarding asset quality assessment;
that based on the considerations as referred to in letters a, b,

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