This research is motivated by the increasing demand for housing, but the effort to get a house at this time is not an easy thing. The increasingly limited amount of land makes house prices more expensive, especially for people with an average regional minimum wage income, encouraging repair parties, especially at the State Savings Bank for the Bogor Sharia Branch Office (BTN KCS Bogor) to facilitate this need. BTN KCS Bogor hereby distributes its funds through subsidized mortgage financing. The amount of funds disbursed by the BTN KCS Bogor is classified as high enough that the bank has a risk of non-performing financing. It is necessary to make efforts to handle non-performing financing carried out by BTN KCS Bogor which is different from conventional BTN, namely the handling of non-performing financing in accordance with Islamic values. This research is qualitative and the data collection method is by conducting interviews at BTN KCS Bogor. The analysis used in this study is a qualitative descriptive analysis. The results showed that the handling of non-performing financing at BTN KCS Bogor was in accordance with the regulations of Bank Indonesia and the Financial Services Authority, and Islamic values