IMPLIKASI JANJI (WA'D) DALAM TRANSAKSI SYARIAH TERHADAP TRANSAKSI IJARAH MUNTAHIYA BITTAMLIK
The aim of this research is to describe the implications arising from the introduction of DSN-MUI Fatwa No.85/DSN-MUI/XII/2012 on Ijarah Muntahiya Bittamlik (IMBT). This study analyzes the practices of IMBT based on the guidelines which are Fatwa DSN-MUI No.27/2002 and PSAK 107, Accounting for Ijara...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Indonesian |
| Published: |
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
2019-11-01
|
| Series: | Ekuitas: Jurnal Ekonomi dan Keuangan |
| Subjects: | |
| Online Access: | https://ejournal.stiesia.ac.id/ekuitas/article/view/3946 |
| _version_ | 1818644585607331840 |
|---|---|
| author | Achmad Zaky Luluk Farida |
| author_facet | Achmad Zaky Luluk Farida |
| author_sort | Achmad Zaky |
| collection | DOAJ |
| description | The aim of this research is to describe the implications arising from the introduction of DSN-MUI Fatwa No.85/DSN-MUI/XII/2012 on Ijarah Muntahiya Bittamlik (IMBT). This study analyzes the practices of IMBT based on the guidelines which are Fatwa DSN-MUI No.27/2002 and PSAK 107, Accounting for Ijarah after aplication of DSN-MUI Fatwa No.85/DSN-MUI/XII/2012. This research is a descriptive literature study. The findings indicate that the application of the DSN-MUI Fatwa No.85/DSN-MUI/XII/ 2012 is needed by transactions using Wa’d especially IMBT because it can bring benefits, as they ensure legal certainty and the continuity of contracts. However, there is another impact of the adoption of DSN-MUI Fatwa No.85/DSN-MUI/XII/ 2012, namely IMBT has a Ta'alluq risk and potentially meet the criteria of a conditional purchase. Referring to the adoption of PSAK 107, DSN-MUI Fatwa No.85/DSN-MUI/XII/2012, it also results in the risk of Capital Lease criteria fulfillment on the akad of IMBT |
| first_indexed | 2024-12-17T00:17:11Z |
| format | Article |
| id | doaj.art-5f6fc14752254d379df4b1dcd02f09d5 |
| institution | Directory Open Access Journal |
| issn | 2548-298X 2548-5024 |
| language | Indonesian |
| last_indexed | 2024-12-17T00:17:11Z |
| publishDate | 2019-11-01 |
| publisher | Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya |
| record_format | Article |
| series | Ekuitas: Jurnal Ekonomi dan Keuangan |
| spelling | doaj.art-5f6fc14752254d379df4b1dcd02f09d52022-12-21T22:10:40ZindSekolah Tinggi Ilmu Ekonomi Indonesia SurabayaEkuitas: Jurnal Ekonomi dan Keuangan2548-298X2548-50242019-11-012410.24034/j25485024.y2018.v2.i4.3946423IMPLIKASI JANJI (WA'D) DALAM TRANSAKSI SYARIAH TERHADAP TRANSAKSI IJARAH MUNTAHIYA BITTAMLIKAchmad Zaky0Luluk Farida1Universitas BrawijayaUniversitas BrawijayaThe aim of this research is to describe the implications arising from the introduction of DSN-MUI Fatwa No.85/DSN-MUI/XII/2012 on Ijarah Muntahiya Bittamlik (IMBT). This study analyzes the practices of IMBT based on the guidelines which are Fatwa DSN-MUI No.27/2002 and PSAK 107, Accounting for Ijarah after aplication of DSN-MUI Fatwa No.85/DSN-MUI/XII/2012. This research is a descriptive literature study. The findings indicate that the application of the DSN-MUI Fatwa No.85/DSN-MUI/XII/ 2012 is needed by transactions using Wa’d especially IMBT because it can bring benefits, as they ensure legal certainty and the continuity of contracts. However, there is another impact of the adoption of DSN-MUI Fatwa No.85/DSN-MUI/XII/ 2012, namely IMBT has a Ta'alluq risk and potentially meet the criteria of a conditional purchase. Referring to the adoption of PSAK 107, DSN-MUI Fatwa No.85/DSN-MUI/XII/2012, it also results in the risk of Capital Lease criteria fulfillment on the akad of IMBThttps://ejournal.stiesia.ac.id/ekuitas/article/view/3946Fatwa DSN-MUI No.85/DSN-MUI/XII/2012Wa’dIjarah Muntahiya BittamlikPSAK 107 |
| spellingShingle | Achmad Zaky Luluk Farida IMPLIKASI JANJI (WA'D) DALAM TRANSAKSI SYARIAH TERHADAP TRANSAKSI IJARAH MUNTAHIYA BITTAMLIK Ekuitas: Jurnal Ekonomi dan Keuangan Fatwa DSN-MUI No.85/DSN-MUI/XII/2012 Wa’d Ijarah Muntahiya Bittamlik PSAK 107 |
| title | IMPLIKASI JANJI (WA'D) DALAM TRANSAKSI SYARIAH TERHADAP TRANSAKSI IJARAH MUNTAHIYA BITTAMLIK |
| title_full | IMPLIKASI JANJI (WA'D) DALAM TRANSAKSI SYARIAH TERHADAP TRANSAKSI IJARAH MUNTAHIYA BITTAMLIK |
| title_fullStr | IMPLIKASI JANJI (WA'D) DALAM TRANSAKSI SYARIAH TERHADAP TRANSAKSI IJARAH MUNTAHIYA BITTAMLIK |
| title_full_unstemmed | IMPLIKASI JANJI (WA'D) DALAM TRANSAKSI SYARIAH TERHADAP TRANSAKSI IJARAH MUNTAHIYA BITTAMLIK |
| title_short | IMPLIKASI JANJI (WA'D) DALAM TRANSAKSI SYARIAH TERHADAP TRANSAKSI IJARAH MUNTAHIYA BITTAMLIK |
| title_sort | implikasi janji wa d dalam transaksi syariah terhadap transaksi ijarah muntahiya bittamlik |
| topic | Fatwa DSN-MUI No.85/DSN-MUI/XII/2012 Wa’d Ijarah Muntahiya Bittamlik PSAK 107 |
| url | https://ejournal.stiesia.ac.id/ekuitas/article/view/3946 |
| work_keys_str_mv | AT achmadzaky implikasijanjiwaddalamtransaksisyariahterhadaptransaksiijarahmuntahiyabittamlik AT lulukfarida implikasijanjiwaddalamtransaksisyariahterhadaptransaksiijarahmuntahiyabittamlik |