TINJAUAN SYARIAH TENTANG PENERAPAN AKAD IJARAH AL MUNTAHIYAH BI AL-TAMLIK DI PERUSAHAAN LEASING SYARIAH

Abstract

Public need for  their fnancing  of capital  goods  in accordance with  the
principles of Islam, encourages businesses and governments  to create the
Islamic fnance company. Basic application of  sharia  leasing  transactions
between customers through Ijarah Al Muntahiyah bi Al Tamlik contract based
on the Fatwa Dewan Syariah Nasional  No. 09/DSN-MUI/IV/2000  about
ijarah fnancing and Fatwa Dewan Syariah Nasional No. 27/DSN-MUI/
III/2002 about Ijarah  Al  Muntahiyah  bi Al  Tamlik fnancing. Implementation
of sharia fnance leasing company to its customers are still not in accordance
with the provisions of DSN 27/DSN-MUI/III/2002 and hadith.

Keywords : leasing fnance, ijarah al muntahiyah bi al tamlik