<![CDATA[ABSTRAK Pada sektor keuangan berpotensi mengalami persoalan likuiditas dan insolvency. Penelitian ini bertujuan untuk mengetahui Dampak Covod 19 terhadap pembayaran angsuran kredit pada PT Bank Sulselbar Cabang Masamba Kabupaten Luwu Utara. Penelitian ini menggunakan pendekatan kualitatif, dimana data yang digunakan adalah data primer dan data sekunder. Data primer diperoleh dari wawancara kepada salah satu senior manajer konsumen PT Bank Sulselbar Cabang Masamba Kabupaten Luwu Utara, sedangkan data sekunder yang berasal dari berbagai literatur seperti buku-buku, artikel, jurnal, laporan keuangan. Hasil penenlitian menunjukkan bahwa proses restrukturisasi kredit yang terjadi pada PT Bank Sulselbar Cabang Masamba Kabupaten Luwu Utara dilakukan melalui penundaan dan mengubah jumlah cicilan, bukan berdasarkan penurunan suku bunga kredit, perpanjangan jangka waktu kredit, pengurangan tunggakan bunga kredit, pengurangan tunggakan pokok kredit, penambahan fasilitas kredit, dan/atau konversi kredit menjadi penyertaan modal sementara. Restrukturasi kredit menyelamatkan kredit macet dan menghindarkan bank pada kerugian. ABSTRACT The financial sector has the potential to experience liquidity and insolvency problems. This study aims to determine the impact of Covod 19 on credit installment payments at PT Bank Sulselbar Masamba Branch, North Luwu Regency. This study uses a qualitative approach, where the data used are primary data and secondary data. Primary data were obtained from interviews with one of the senior consumer managers of PT Bank Sulselbar Masamba Branch, North Luwu Regency, while secondary data came from various literatures such as books, articles, journals, financial reports. The results of the study show that the credit restructuring process that occurred at PT Bank Sulselbar Masamba Branch, North Luwu Regency was carried out by delaying and changing the amount of installments, not based on a decrease in loan interest rates, extension of credit terms, reduction of loan interest arrears, reduction of loan principal arrears, additional facilities credit, and/or conversion of credit into temporary equity participation. Credit restructuring saves bad loans and saves banks from losses.]]>
