Hybrid Contracts in Leasing and Ijarah Muntahiya Bit Tamlik in Indonesia Sharia Financial Institutions

Authors

  • Darti Busni Institut Agama Islam Negeri Kerinci
  • Doli Witro UIN Sunan Gunung Djati Bandung http://orcid.org/0000-0003-3332-2252
  • Raid Alghani Al Azhar University
  • Iwan Setiawan UIN Sunan Gunung Djati Bandung
  • Nana Herdiana Abdurrahman UIN Sunan Gunung Djati Bandung

DOI:

https://doi.org/10.14421/EkBis.2022.6.1.1505

Keywords:

Hybrid Contracts, Leasing, Ijarah Al Muntahiya Bit Tamlik (IMBT), Indonesia Islamic Financial Institution

Abstract

This article discusses the implementation of the concept of hybrid contracts in the product of ijarah al muntahiya bit tamlik (IMBT) and leasing at Indonesia Islamic Financial Institutions. This article aimed to find out the implementation of hybrid contract concept in IMBT and leasing products at Indonesia Islamic Financial Institutions. This article was conducted using qualitative research method. The data in this study were obtained from library materials such as books, journals, articles, etc. Data analysis techniques used were data condensation, data presentation, and drawing conclusions. The analysis results showed that the development of contracts in Islamic financial institutions was inevitable due to the implementation of multi-contracts. The merging of two contracts is also known as (hybrid contract or al-'uqudal-murakkabah) such as ijarah al mutahiya bit tamlik (IMBT). IMBT is a combination of two inter-ijarah contracts (lease) and the sale and purchase or grant is made at the end of the lease term. The implementation and merging of two contracts (hybrid contracts) in IMBT may use several contracts, including ijarah contract, ba'i contract, wakalah contract, and hibah contract.

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Published

2022-07-07

How to Cite

Busni, D., Witro, D., Alghani, R., Setiawan, I., & Abdurrahman, N. H. (2022). Hybrid Contracts in Leasing and Ijarah Muntahiya Bit Tamlik in Indonesia Sharia Financial Institutions. EkBis: Jurnal Ekonomi Dan Bisnis, 6(1), 59–73. https://doi.org/10.14421/EkBis.2022.6.1.1505