THE IMPLEMENTATION OF IJARAH MUNTAHIYA BITTAMLIK AND MUDHARABAH PRODUCTS IN THE SHARIA ECONOMIC LAW PERSPECTIVE
DOI:
https://doi.org/10.32506/joes.v2i2.472Keywords:
Mudharabah, Ijarah Muntahiya Bittamlik (IMBT)Abstract
This article is motivated by the rapid development of the Islamic banking world, especially in Indonesia where the majority of the population is Muslims. When other countries have given birth to Islamic-based banks, as well as Indonesia, in 1992 was the establishment of Bank Muamalat Indonesia. Islamic banks use applications that are different from conventional banks, where the term on conventional banks is interest, whereas in Islamic banks use the profit sharing application. One application of Islamic banks that is very helpful to customers is the Mudharabah and Ijarah Muntahiya Bittamlik (IMBT) application. Although these two applications exist in Islamic banks or Islamic-based banks, it is possible that the two applications are not in accordance with Islamic economic law. Therefore, this paper tries to analyze the mudharabah and IMBT applications in the perspective of sharia economic law.
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References
Gemala Dewi, Aspek-Aspek Hukum dalam Perbankan dan perasuransian Syariah di Indonesia, cet. Ke-4, Jakarta, Kencana, 2007,
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Tesis:
Ahmad Rais, dalam tesisnya yang berjudul “Perbandingan Akad IMBT dan Akad Musyarakah Mutanaqisah dengan Jaminan Hak Tanggungan dalam Pembiayaan Pembelian Rumahâ€
Fatwa-fatwa dan undang-undang:
Fatwa DSN MUI No. 09/DSN-MUI/IV/2000.
Fatwa DSN MUI No. 27/DSN-MUI/III/2002 tentang al-Ijarah Muntahiya bi al-Tamlik.
Peraturan Bank Indonesia Nomor 9/19/PBI/2007 tentang pelaksanaan prinsip syariah dalam kegiatan penghimpunan dana dan penyaluran dana serta pelayanan jasa bank syariah, dalam penjelasan pasal 3
