TINJAUAN SYARIAH TENTANG PENERAPAN AKAD IJARAH AL MUNTAHIYAH BI AL-TAMLIK DI PERUSAHAAN LEASING SYARIAH
Abstract
<p>Public need for their fnancing of capital goods in accordance with the <br />principles of Islam, encourages businesses and governments to create the <br />Islamic fnance company. Basic application of sharia leasing transactions <br />between customers through Ijarah Al Muntahiyah bi Al Tamlik contract based <br />on the Fatwa Dewan Syariah Nasional No. 09/DSN-MUI/IV/2000 about <br />ijarah fnancing and Fatwa Dewan Syariah Nasional No. 27/DSN-MUI/<br />III/2002 about Ijarah Al Muntahiyah bi Al Tamlik fnancing. Implementation <br />of sharia fnance leasing company to its customers are still not in accordance <br />with the provisions of DSN 27/DSN-MUI/III/2002 and hadith.</p><p><br />Keywords : leasing fnance, ijarah al muntahiyah bi al tamlik</p>
Moraref