Abstract
Mu’Ämalah is a matter that is constantly evolving following the progress of the times, including the ijÄrah contract and the ijÄrah muntahiya bi tamlik contract. It is necessary to study sociological and philosophical perspectives to obtain a deep meaning regarding the contextual aspects. This research was normative research that examines the norms and principles of Islamic law as well as developing doctrines that are relevant to the theme of the study. The approach was a conceptual approach which intended to analyze the concepts in Islamic law to find out the meaning. IjÄrah is a contract for the transfer of usufructuary rights over an item or service and ijÄrah muntahiya bi tamlik is a lease agreement with the option of transferring ownership rights. The legal basis of the ijÄrah agreement and the ijÄrah muntahiya bi tamlik was found in the Qur'an, Hadith and several regulations. Sociological studies of the ijÄrah and ijÄrah muntahiya bi tamlik contracts include that the ijÄrah and ijÄrah muntahiya bi tamlik aim to facilitate humans in carrying out their lives and can synergize with each other to meet the needs of life. And containing orders to fulfill individual rights can also bring prosperity and peace to those who implement it. From a philosophical point of view, it contains values sourced from the Qur'an and hadith in the form of values of justice and universal principles and has the goal of benefiting mankind and avoiding harm.
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