AKAD IJARAH DAN JUALAH DALAM PERSPEKTIF FIQH PERBANDINGAN PADA KEGIATAN BANK SYARIAH DI INDONESIA

Abstrak

Abstract

Business transactions are experiencing significant development. In practice, Islamic financial transactions in financial institutions, both Islamic and non-Islamic banks, provide various contracts that can be selected depending on the type of product needed by the community. Among them are the ijarah and ju'alah contracts. Ijarah is one of the contracts contained in the concept of fiqh muamalah, the object is in the form of goods and services. While ju'alah is a reward (reward /'iwadh//ju'l) given by a person / or one party to a certain result achieved by another person / party based on a promise or commitment (iltizam) determined for a certain work. The method used in this study is an analytical descriptive method with a qualitative approach. The results of this study show that in general the ijarah contract is allowed by scholars, while in relation to this ju'âlah contract, most scholars have the opinion that ju'âlah is the law is permissible, and another small part of the scholars actually forbid it. The Ijarah contract is implemented through the financing product ijarah muntahiya bit tamlik (IMBT), this refers to the fatwa of the National Sharia Council Number: 27 / DSN-MUI / III / 2002 concerning "Al-Ijarah Al-Muntahiyah Bi Al-Tamlik" and circular letter No. 10/14 / DPBS issued by Bank Indonesia on March 17, 2008 and the ju'alah contract was implemented through the issuance of a Bank Indonesia Sharia Certificate issued by Bank Indonesia in accordance with the Fatwa of the National Shari'a Council NO: 64/DSN- MUI/XII/2007.

Keyword: Ijarah, Ju'alah, Sharia Bank.