KEDUDUKAN AKAD IJARAH MUNTAHIYA BITTAMLIK DALAM SISTEM HUKUM PERBANKAN SYARIAH INDONESIA
Studi Kasus Pembiayaan Kendaraan Di Provinsi Banten
DOI:
https://doi.org/10.34005/elarbah.v7i2.5140Keywords:
Ijarah Muntahiya Bittamlik; Islamic banking; vehicle financing; Islamic law; Regulatory harmonizationAbstract
The development of Indonesia's Islamic banking industry has driven the evolution of financing instruments that integrate sharia principles with modern market needs, where the Ijarah Muntahiya Bittamlik (IMBT) contract emerges as a hybrid solution combining lease concepts with ownership transfer. This research analyzes the legal position of IMBT in Indonesia's Islamic banking system through a case study of vehicle financing in Banten Province. The research method employs a normative juridical approach combined with primary data through structured interviews with 15 respondents consisting of Islamic banking practitioners, Islamic law academics, and regulatory officials. The results indicate that IMBT has obtained strong legal legitimacy through harmonization between Islamic law and national positive law, with systematic operational implementation from application to fund disbursement. The level of respondent understanding and satisfaction reaches 82%, with product advantages including sharia compliance, low down payment, and competitive margins. The main challenges faced are low public literacy about sharia products and the complexity of regulatory harmonization. This research concludes that IMBT is an effective Islamic financing instrument but requires improved education and practice standardization for implementation optimization.
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