Implementasi Fatwa MUI dalam Akad Ijarah pada Perbankan Syariah di Indonesia

Abstract

Seeing the magnitude of the community's need to utilize goods/services through other parties, the National Sharia Council issued a Fatwa regarding Ijarah Financing with number 09/DSN-MUI/IV/2000. According to DSN Fatwa No. 09/DSN-MUI/IV/2000 Ijarah contract, namely the contract of transferring the right to use (benefits) of an item for a certain time with payment of rent (ujrah) without being followed by the transfer of ownership of the item itself. Seeing that currently the use of ijarah contracts has been widely implemented in Islamic financial institutions such as Islamic banking. So, of course, various kinds of problems arise that accompany the implementation of the ijarah contract and attract the author's interest to discuss whether the implementation of the ijarah contract is in accordance with existing regulations. For this reason, with the Fatwa that regulates, it is hoped that the implementation of ijarah contracts in Islamic banking can be more in accordance with these provisions, and the selection of the type of contract used is more appropriate. This article examines the general practice of Islamic banking in implementing ijarah contracts.