Analisis Pembiayaan Ijarah Pada Perbankan Syariah

Authors

  • Harun Santoso STIE AAS Surakarta, Indonesia
  • Anik Anik STIE AAS Surakarta, Indonesia

DOI:

https://doi.org/10.29040/jiei.v1i02.33

Abstract

This study is to analyze Ijarah financing in Islamic banking. Theories related to this study include about Ijarah, Ijarah financing, DSN-MUI fatwa, Ijarah financing application. This study is a qualitative descriptive study which is conducted in 2016. Data collection methods used is study literature.

The result of this study shows that the product is based on the principles of Islamic banking financing leases consist of pure rents and leases, which ended with the transfer of ownership, known as Ijarah muntahiya bit Tamlik. Ijarah Muntahia bit Tamlik or IMBT is basically a mix between a lease with purchase.

Keywords: Ijarah and Ijarah Mutahiya Bit Tamlik (IMBT)

 

References

Abdul Ghofur Anshori, “Hukum Perjanjian Islam di Indonesiaâ€, (Yogyakarta: Gadjah Mada University Press, 2010).

Adiwarman Azwar Karim. 2006. Bank Islam: Analisis Fiqh dan Keuangan. Ed 3. Jakarta: Raja Grafindo Persada.

Al-Zuhaili. 2002. Al-fiqh al-mu’âmalat al-mâliyah..Juz 5. hal 75 dan Abdullah ‘Alwi Haji Hasan. 1997. Sales and Contract in Early Islamic Commercial Law. New Delhi: Nusrat Ali Nasri for Kitab Bhavan.

Yazid Afandi, “Fiqh Muamalah Dan Imlementasinya Dalam Lembaga Keuangan Syari’ah.

Abdul Aziz Dahlan, dkk, “Ensiklopedi Hukum Islamâ€, hlm. 662-663.

Ascarya, Akad dan Produk Syari’ah, PT.Raja Grafindo Persada, Jakarta, 2007, hal.99.

Rifki Muhammad, Akuntansi Keuangan Syariah (Konsep dan implementasi PSAK Syariah), P3EI, Yogyakarta, 2008

Fatwa DSN MUI NO: 09/DSN-MUI/IV/2000 Tentang Pembiayaan Ijarah

Rumah Makalah, Pembiyaan Ijarah dan IMBT diambil dari http://rumahmakalah.wordpress.com/2008/11/08/pembiayaan-ijarah-dan-imbt/,

Haris Ibrahim, Contoh Perhitungan Murabahah, Musyarakah dan Ijarah diambil dari http://harisbsm.blogspot.com/2011/02/i.html

Downloads

How to Cite

Santoso, H., & Anik, A. (2017). Analisis Pembiayaan Ijarah Pada Perbankan Syariah. Jurnal Ilmiah Ekonomi Islam, 1(02). https://doi.org/10.29040/jiei.v1i02.33

Issue

Vol. 1 No. 02 (2015): Jurnal Ilmiah Ekonomi Islam, Vol. 01, No. 02, Juli 2015

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Ilmiah Ekonomi Islam and publishing rights belong entirely to LPPM STIE AAS Surakarta

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Most read articles by the same author(s)

1 2 > >>