ANALISIS ASPEK PROSEDURAL DAN SUBSTANSIAL DALAM PEMBIAYAAN IJARAH MUNTAHIYAH BIT TAMLIK DI LEMBAGA KEUANGAN SYARIAH
Abstract
This research aims to analyze the procedural and substantial aspects of ijarah muntahiyah bit Tamlik (IMBT) financing in Islamic financial institution which constitutes muamalah fiqh construction in contemporary financial products, because there are still people who doubt the legality of sharia without looking at the procedures and substance, because it was considered a transaction prohibited by the Prophet. The research method used is normative legal research with a conceptual and statutory approach. The discussion in this article shows that the procedural aspects of IMBT financing by undertaking an ijarah agreement in advance as the first contract in which there is wa'ad transfer of ownership after the lease period ends. The nature of wa'ad is not binding, so after the lease period ends, it is necessary to carry out a contract of transfer of ownership with a new contract both in grants and sale.The Substantial aspects of IMBT financing from the perspective of the legality of sharia contracts, IMBT is not a series of two contracts that are merged into one unit or carried out at the same time where the mixture results in gharar (unclear), but the contract is arranged in two separate transactions and this is not included in the prohibition of two agreements (contract) in one agreement (contract) that is in the Prophet's hadith.
Abstrak
Penelitian ini bertujuan untuk menganalisis aspek prosedural dan substansial dalam pembiayaan ijarah muntahiyah bit Tamlik (IMBT) di lembaga keuangan syariah yang merupakan konstruksi fiqih muamalah dalam produk keuangan kontemporer, sebab masih ada yang meragukan legalitasnya secara syariah tanpa mencermati prosedur dan substansinya, karena dianggap transaksi yang dilarang Nabi. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan konseptual dan perundang-undangan. Pembahasan dalam artikel ini menunjukkan bahwa aspek prosedural dalam pembiayaan IMBT dengan dilakukannya akad ijarah terlebih dahulu sebagai kontrak pertama yang didalamnya terdapat wa’ad pemindahan kepemilikan setelah masa sewa berakhir. Sifat wa’ad tidaklah mengikat maka setelah masa sewa berakhir, perlu dilaksanakan akad pemindahan kepemilikan dengan kontrak baru baik secara hibah maupun jual beli. Aspek subtansial dalam pembiayaan IMBT pada perspektif legalitas akad syariah maka IMBT bukanlah rangkaian dua akad yang tergabung menjadi satu kesatuan atau dilakukan sekaligus yang percampurannya mengakibatkan adanya gharar (ketidakjelasan), melainkan akadnya tersusun dalam dua transaksi yang terpisah dan ini tidak masuk dalam larangan dua kesepakatan (akad) dalam satu kesepakatan (akad) yang ada pada hadits Nabi.
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