Inovasi Akad dalam Bentuk Hybrid Contract Kajian Fatwa DSN MUI Nomor: 27/DSN-MUI/III/2002 Tentang al-Ijarah al-Muntahiyah bi al-Tamlik
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Abstract
This paper tries to find the existence of innovation fatwa about Hybrid Contract, Especially the ijarah muntahiyah bit tamlik (IMBT) issued by the National Shari'ah Council of the Indonesian Ulema Council (DSN-MUI) in 2002. By using descriptive analysis, it can be concluded that, firstly, the DSN-MUI fatwa on IMBT is not much different from general IMBT study. Just a little different about the time transfer clause. Second, the shortcomings in the IMBT fatwa are that there is no risk management during the lease contract and its ownership transfer clause.
Tulisan ini mencoba melihat keberadaan inovasi fatwa tentang Hybrid Contract, khususnya akad ijarah muntahiyah bit tamlik (IMBT) yang dikeluarkan oleh Dewan Syari’ah Nasional Majelis Ulama Indonesia (DSN-MUI) pada tahun 2002. Dengan menggunakan analisis deskriptif, diperoleh kesimpulan, pertama, fatwa DSN-MUI tentang IMBT tidak jauh berbeda dengan kajian IMBT secara umum. Hanya sedikit berbeda tentang klausul waktu pemindahan kepemilikan. Kedua, kekurangan dalam fatwa IMBT tersebut adalah belum ada manajemen resiko pada masa berlangsungnya akad sewa dan klausul pemindahan kepemilikannya.
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