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