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

Setiawan, Iwan and Busni, Darti and Witro, Doli and Abdurrahman, Nana Herdiana (2022) Hybrid Contracts in Leasing and Ijarah Muntahiya Bit Tamlik in Indonesia Sharia Financial Institutions. Ekbis: Jurnal Ekonomi dan Bisnis, 6 (1). pp. 59-73. ISSN 2550-1267

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Official URL: https://ejournal.uin-suka.ac.id/febi/ekbis/article...

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.

Item Type: Article
Uncontrolled Keywords: Hybrid Contracts, Leasing, Ijarah Al Muntahiya Bit Tamlik (IMBT), Indonesia Islamic Financial Institution
Subjects: Accounting
General Management > Financial Management
Divisions: Fakultas Ekonomi dan Bisnis Islam > Program Studi Akuntansi Syariah
Depositing User: Iwan Setiawan
Date Deposited: 14 Apr 2023 03:24
Last Modified: 14 Apr 2023 03:24
URI: https://digilib.uinsgd.ac.id/id/eprint/66919

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