ANALISIS HUKUM ISLAM MENGENAI AKAD IMBT PADA PRAKTIK LEASING DALAM PEMBELIAN KENDARAAN: Studi Kasus PT. Mandiri Tunas Finance Cabang Tangerang Selatan

Abstract

The existence of fundamental differences between conventional leasing practices implemented by PT Mandiri Tunas Finance (MTF) and the concept of Ijarah Muntahiyah Bit Tamlik (IMBT) is an issue that is quite important to study from an academic perspective, where conventional leasing scheme financing still uses an interest system that refers to the principal price of the object as the basis for calculating rent. However, in the IMBT concept, the financing mechanism is based on the ujrah agreed upon by both parties from the start, so that it is more transparent, measurable and avoids the element of usury. This research uses a normative juridical method with a comparative legal approach. The main data sources were obtained from literature studies in the form of statutory regulations, muamalah fiqh literature, as well as documents related to conventional leasing practices and IMBT. Secondary data was obtained from previous research, journals and academic literature. The analysis was carried out qualitatively-descriptively by explaining the differences in contract structures, fee charging mechanisms, as well as the principles of justice and legal certainty in muamalah transactions. Thus, from the perspective of sharia economic law, IMBT can be seen as an alternative financing that is more in line with the principles of justice ('adl), consent (tarāḍī), and clarity of contract (al-bayān).