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An-Nisbah: Jurnal Ekonomi Syariah

Vol 1, No 2 (2015)

Mudzakkir, Muhammad Fakhruddin ( Universitas Kanjuruhan Malang)
Graha, Andi Nu ( Universitas Kanjuruhan Malang)

Publish Date
07 Jan 2017

Public need forÂ their fnancingÂ of capitalÂ goodsÂ in accordance withÂ the principles of Islam, encourages businesses and governmentsÂ to create the Islamic fnance company. Basic application ofÂ shariaÂ leasingÂ transactions between customers through Ijarah Al Muntahiyah bi Al Tamlik contract based on the Fatwa Dewan Syariah NasionalÂ No. 09/DSN-MUI/IV/2000Â about ijarah fnancing and Fatwa Dewan Syariah Nasional No. 27/DSN-MUI/III/2002 about IjarahÂ AlÂ MuntahiyahÂ bi AlÂ 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

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