ANALISIS PEMBIAYAAN IJĀRAH MUNTAHIYA BIT TAMLĪK DI KSPPS DIRGANTARA SURAKARTA DALAM PERSPEKTIF MAQĀṢID ASY-SYARĪ’AH

ISMAIL ROZI MUSLIM AMIR, NIM. 1520311025 (2019) ANALISIS PEMBIAYAAN IJĀRAH MUNTAHIYA BIT TAMLĪK DI KSPPS DIRGANTARA SURAKARTA DALAM PERSPEKTIF MAQĀṢID ASY-SYARĪ’AH. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Ijārah Muntahiya Bit Tamlīk (IMBT) was legalized by DSN-MUI as a legal contract with the terms and conditions in force. IMBT as an alternative to the Sharia scheme to facilitate long-term financing in accordance with the type of business of the customer while securing the interests of the bank. However, many Islamic Financial Institutions in Surkarta do not use IMBT agreements. This study examines the concept of IMBT in practice in KSPPS Dirgantara Surakarta by describing two problem formulations: 1) how is the implementation of the IMBT Product contract in KSPPS Dirgantara Surakarta ?, and; 2) What is the perspective of maqāṣid asy-syarī'ah about IMBT in KSPPS Dirgantara Surakarta? This research is a field research with a qualitative research approach. The nature of this research is descriptive-analytic which is used to describe the practices, processes and dynamics of the IMBT contract in KSPPS Dirgantara and analyzed using the Maqāṣid asy-Syarī'ah theoretical framework. The results of this study are: IMBT practices in Dirgantara KSPPS have not fully met maqāṣid asy-syarī'ah. Because there is a misalignment between al-maqāṣid al-juz`iyyah with al-maqāṣid al-'āmmah and al-maqāṣid al-khāṣṣah both of which have the same goal of how the IMBT contract is the basis of economic development and applies universally, whereas in al- maqāṣid al-juz`iyyah tends not to reach the Duafa.

Item Type: Thesis (Masters)
Additional Information: DR. MOH. TAMTOWI, M.Ag.
Uncontrolled Keywords: KSPPS Dirgantara, Ijārah, IMBT Practices, Maqāṣid asy-syarī‟ah
Subjects: Bisnis Syari'ah
Divisions: Pascasarjana > Thesis > Hukum Islam > Hukum Bisnis Syari'ah
Depositing User: Drs. Mochammad Tantowi, M.Si.
Date Deposited: 13 Dec 2019 14:03
Last Modified: 13 Dec 2019 14:03
URI: http://digilib.uin-suka.ac.id/id/eprint/36978

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