Tinjauan Fikih Muamalah terhadap Pembiayaan Mikro dengan Akad Ijarah Muntahiya Bittamlik (IMBT) di Bri Syariah KCP Bandung Cijerah

Abstract

Abstract.Ijarah Muntahiya Bittamlik (IMBT) Akad is a type of sale and purchase agreement that is permitted in Islam. IMBT contract is a combination of sale and purchase agreement, which requires the Bank to provide IMBT objects for rent to the Customer. In practice, Islamic banks do not provide rental objects that are required by the customer. This shows that the IMBT contract in Islamic Banks still has the potential to fall to usury. The objectives of this study are: 1) to review the implementation of the IMBT contract on micro financing products at Bank BRIS KCP Bandung Cijerah with muamalah fiqh analysis; 2) to find out the legal consequences arising from the IMBT contract on micro financing products at BRI Syariah KCP Bandung Cijerah. This type of research used in this study is qualitative with a normative juridical approach, namely legal research conducted by examining literature or secondary data as a basic material to be investigated by conducting a search of the regulations and literature relating to the problem under study . Based on the results of the author's analysis, the application of IMBT contracts on micro-financing products is not in accordance with muamalah fiqh, because in the IMBT contract practices on micro-financing products there are still transactions containing ribawi hilah and there are legal incompatibilities between the fatwa and its practices at BRIS Cijerah.