This study aims (1) to know customer financing are consider want-not want and capable-incapable on Unit Usaha Syariah PT. Bank Tabungan Negara (2) to know the criteria of the restructuring which occur on Unit Usaha Syariah PT. Bank Tabungan Negara, and (3) to ensure that the criteria that have a positive impact on improving the financing portfolio on Unit Usaha Syariah PT. Bank Tabungan Negara. To achieve these objectives, the author uses qualitative research methodology in this is field research. Sources of data obtained directly from the study site on Unit Usaha Syariah PT. Bank Tabungan Negara from documents relating to the cases studied. In addition, the data obtained from direct interviews with Departement Head Restructuring and Recovery Collection and Workout Sharia Division dan Restructuring and Recovery Collection and Workout Officer Sharia Division. After the data were completely collected, the author analyzed the data by descriptive analysis, using the deductive analysis method, in which a specific conclusion is made from general data that have been collected. After conducting the research, it is concluded that (1) Bank in determining the customers want-not want is from the response of the customer after receiving first to third a warning letter, while in determining the customer is capable-incapable were determined by the accuracy of the promise to pay the arrears that have been agreed. (2) There are 5 (five) criteria restructuring on UUS BTN ie: hospital fees, education fees of children, fixed income but needs increase, layoffs but had returned to work, and a decrease in revenues. The whole reason is temporary, kasuistis, and the positive reasons that these criteria may be considered for approval. (3) When measured for one year from the restructuring provision, criteria of restructuring customers collectibility are still acceptable or highest Dalam Perhatian Khsusus (DPK) so that said effective.