Praktik Leasing di Indonesia dalam Tinjauan Hukum Islam
Abstract
The development of leasing in Indonesia was in line with the development of banking, both bank and non-bank institutions. This development was certainly inseparable from the demands and needs of the community that they cannot fulfil on their own. The emerging financing institutions carry out activities in the form of providing funds or capital goods by not withdrawing funds directly from the public. The existence of leasing as a means for developing investment financing and empowering the community's economy was still considered to have several problems. Although the practice of leasing in Islamic law was equated with the contract of ijarah vomitiyah bi at-tamlik, in practice in Indonesia the process of leasing agreement was considered fasid, because there was an element of ambiguity in the contract agreement as regulated in the provisions of multi-aqad agreements, both conventional and sharia. This research will discuss the practice of financing in the community categorized as leasing under the provisions of applicable law and a review of Islamic law on the implementation of such leasing.
References
Azam, A. A. M., & Aziz, A. (2010). Fiqh Muamalah Sistem Transaksi dalam Fiqh Islam. Amzah.
Cermati.com. (2015). Leasing Mobil, Pengertian, dan Salah Kaprah dalam Praktiknya. Cermati.Com. https://www.cermati.com/artikel/leasing-mobil-pengertian-dan-salah-kaprah-dalam-praktiknya
Djazuli, A. (2006). Kaidah-Kaidah Fikih: Kaidah-Kaidah Hukum Islam dalam Masalah-Masalah yang Praktis. Kencana.
Al-Ijarah Al-Mutahiyah bi Al-Tamlik, Pub. L. No. 27/DSN-MUI/III/2002, 16 (2006).
Isfandiar, A. A. (2014). Analisis Fiqh Muamalah Tentang Hybrid Contract Model Dan Penerapannya Pada Lembaga Keuangan Syariah. Jurnal Penelitian, 10(2). https://doi.org/10.28918/jupe.v10i2.361
Karim, A. A. (2004). Bank Islam: Analisis Fiqh dan Keuangan. Raja Grafindo Persada.
Marta, T. (2012). Akuntansi Akad Ijārah Muntahiyyah Bittamlik : Perspektif Metode Maqashid Al Syariah Oleh : Martha Tona *. Jurnal Ekonomi Dan Bisnis, 16–43.
Masadi, G. A. (2002). Fîqh Muamalah Kontekstual. Raja Grafindo Persada.
Maulana, H. (2016). Multiakad dalam Transaksi Syariah Kontemporer pada Lembaga Keuangan Syariah di Indonesia. Al-Iqtishad: Journal of Islamic Economics, 3(1). https://doi.org/10.15408/aiq.v3i1.2518
Muslich, A. W. (2013). Fîqh Muamalat. Amzah.
Nawawi, I. (2015). Keuangan Islam: Diskursus Teori, Studi Kasus dan Pengantar Praktek pada Kelembagaan Keuangan Bank dan Non Bank. Dwiputra Pustaka Jaya.
Nur, A. W. (2007). Sistem Pembiayaan Leasing di Perbankan Syariah. La_Riba, 1(2), 169–186. https://doi.org/10.20885/lariba.vol1.iss2.art2
Rachmat, B. (2020). Multi finance: sewa guna usaha, anjak piutang, pembiayaan konsumen. Novindo Pustaka Mandiri.
Sartika, M., & Adinugraha, H. H. (2016). Implementasi Ijārah dan IMBT pada Bank BRI Syariah Cabang Yogyakarta. Economica: Jurnal Ekonomi Islam, 7(1), 97–116. https://doi.org/10.21580/economica.2016.7.1.1034
Soetandyo, W. (2013). Hukum Konsep dan Metode. Intrans Publishing.
Syamhudi, K. (2012). Hukum Sewa Beli atau Imbt (Al-Ijaar Al-Muntahi bit Tamlik). Al-Manhaj. https://almanhaj.or.id/3877-hukum-sewa-beli-atau-imbt-al-iijaar-al-muntahi-bit-tamlik.html
Umam, D. R., & Sulistyarini, S. H. (2014). Analisis Yuridis Akad Ijarah Muntahiya Bittamlik (Imbt) Dalam Perspektif Hukum Islam Dan Kitab Undang-Undang Hukum Perdata. Jurnal Fakultas Hukum, 1(2), 1–20.