Revenue : Jurnal Ekonomi Pembangunan dan Ekonomi Islam
Vol 3 No 01 (2020): Revenue : Jurnal Ekonomi Pembangunan dan Ekonomi Islam

PENERAPAN AKAD IJARAH MUNTAHIYA BITTAMLIK (IMBT) DI BANK BRI SYARIAH KCP JOMBANG

Nadya Uswatun Chasanah (Universitas KH Abdul Wahab Hasbullah)
Dunyati Ilmiah (Universitas Alma Ata)
Arivatu Ni’mati Rahmatika (Universitas KH Abdul Wahab Hasbullah)



Article Info

Publish Date
01 Apr 2020

Abstract

As the ijarah contract develops, the ijarah contract is modified to become the Muntahiyah Bittamlik Ijarah contract, which is a lease agreement that ends with ownership. In reality this IMBT is rarely applied by Islamic banks, whereas in the context of diversification of financing products, this agreement is deemed necessary to be optimized for implementation. This research uses a descriptive analytical type of field research. Equipped with library research and content analysis by comparing the existing rules in the DSN MUI Fatwa with existing practices at BRI Syariah KCP Bank Jombang. The results of this study are the compatibility between DSN MUI about Ijarah Muntahiya Bittamlik with the practice of the Ijarah Muntahiya Bittamlik contract at BRI Syariah Syariah Bank Jombang. This conformity includes fatwa no. 71 / DSN-MUI / VI / 2008 concerning Sale and Lease Back, No. 09 / DSN-MUI / IV / 2000 concerning ijarah financing, No. 56 / DSN-MUI / V / 2007 concerning the provisions of the Ujrah review on LKS, No. 27 / DSN-MUI / III / 2002 concerning al-Ijarah al-Muntahiya Bittamlik, No. 89 / DSN-MUI / XII / 2013 concerning Islamic refinancing.

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Journal Info

Abbrev

revenue

Publisher

Subject

Economics, Econometrics & Finance

Description

Revenue: Jurnal Ekonomi Pembangunan dan Ekonomi Islam merupakan jurnal yang diterbitkan setahun dua kali oleh STIE Bakti Bangsa Pamekasan. Jurnal Ekonomi Pembangunan dan Ekonomi Islam akan menerbitkan artikel ilmiah dalam lingkup ilmu ekonomi. artikel yang diterbitkan adalah artikel dari penelitian ...