Produk Pembiayaan Lembaga Keuangan Syariah Berbasis Akad Ijarah
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The ijarah contract is one of the financing instruments used in Islamic financial institutions for leasing transactions in accordance with Sharia principles. This contract grants the right to utilize an asset or service to the lessee for a specified period in exchange for an agreed compensation (ujrah), without transferring ownership of the asset during the contract period. This study aims to examine the concept of the ijarah contract, its legal foundation from the perspective of Islamic commercial jurisprudence (fiqh muamalah), and its implementation in the financing products of Islamic financial institutions. The research employs a library research method by reviewing various academic literature, fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), and regulations related to Islamic financing. The findings indicate that the ijarah contract has a strong legal basis in the Qur'an, Hadith, and scholarly consensus (ijma'), and has been widely implemented in various Islamic financing products. In addition to the standard ijarah contract, there is a developed form known as Ijarah Muntahiyah Bit Tamlik (IMBT), a lease agreement that concludes with the transfer of asset ownership to the lessee. The ijarah contract is considered capable of meeting the financing needs of society in a flexible manner while upholding the principles of justice, transparency, and freedom from usury (riba). Therefore, the ijarah contract plays a strategic role in supporting the development of the Islamic finance industry in the modern era.
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