Ijarah Muntahiya Research Articles

Ijarah Contracts From The Time Of Rasulullah To The Present Day

The Islamic banking industry in Indonesia continues to experience significant development. With this development, innovation in products and services in Islamic banking is very important to answer the needs in contemporary banking and financial transactions. One of the many products that have been applied and developed is ijarah. However, practitioners and scholars are still discussing different points of view regarding the legal basis of ijarah and its types. This research aims to review the development process of the ijarah principle and its variance from the early Islamic period to the present. This study is a qualitative research with a literature study approach and library research with descriptive analysis. This research concludes that, The concept of ijarah has existed since the time of the apostle of Allah, namely with the wage system given by the Rasulullah for the services received. For its application in the industry, there are 2 main products, namely Ijarah Muntahiya Bittamlik (IMBT) and Ijarah Maushufah Fi Al Dzimmah (IMDF).

Prosedur Pembiayaan Musyarakah Mutanaqisah Pada Bank Syariah Indonesia KC Kuta Cane

Musyarakah mutanaqishah is musyarakah or syirkah ownership the assets (goods) or capital of one of the parties (shariq) are reduced due to gradual purchase by other parties. As well as a musyarakah agreement mutanaqishah is a combined contract between a musyarakah contract and a contract ijarah. Sharia syndicated financing is financing provided by two/more Islamic banks or financial institutions, with the same terms and conditions, using the same documents and administered by one bank. Regarding information on syndicated financing using a musyarakah agreement Mutanaqishah is still not widely known by the wider community until now This. So this research will focus on discussing contracts musyarakah mutanaqisah used in syndicated financing. Because This contract is a contract that needs to be socialized and more publicized the banking sector, because its existence is not widely known by the public common among other contracts which are also used for syndicated financing in sharia banking in Indonesia, after previously using contracts murabahah and ijarah mun tahiya bit tamlik.

Analisis Pembiayaan Ijarah Perbankan Syariah

At present there are many Islamic banks that have been established and developed in Indonesia, all Islamic banks compete with each other in making their products, as well as providing the best service to the community (customers) Many products have been operated by Islamic banks, among others: ijarah financing this product is shown to serve the community (customers). And one of the Islamic banking financing products opened to serve and facilitate the many Indonesian people who use ijarah financing. The problem formulation in this study is How is the ijaroh financing mechanism at KOSPPI, How is the suitability of ijaroh financing at KOSPPI with Islamic economic law? The data analysis method used in this research is descriptive qualitative method. In this study there are two things that will be analyzed, namely the Ijarah financing procedure and sharia accounting standards. Data collection used in this research is literature study, namely by reading or taking information from scientific journals, books and also utilizing the internet as a source of information. From the discussion above, the following conclusions can be drawn: that Islamic banking financing products based on lease contracts consist of pure leases and leases that end with the transfer of ownership rights or known as ijarah muntahiya bit tamlik. Ijarah vomia bit tamlik (IMBT) is basically a combination of leasing and buying and selling.

ANALISIS KONSEP SHAFQATAINI FI SHAFQATIN PADA HYBRID CONTRACT AKAD IJARAH MUNTAHIYA BIT TAMLIK (IMBT)

The hybrid contract provides benefits for Islamic banks and customers. By combining two types of contracts, the parties involved in the transaction can maximize the generated profits. For example, in the ijarah muntahiya bit tamlik contract, two contracts are combined, namely the ijarah (leasing) contract and the sale and purchase contract, allowing the asset owner to sell the asset to the customer at the end of the lease period. There is a debate regarding the permissibility of multiple contracts based on some hadiths of the Prophet. For instance, the hadith regarding the prohibition of combining two transactions in one. Therefore, the use of hybrid contracts in Islamic financial transactions needs to be thoroughly examined to ensure compliance with Sharia principles and not violate Islamic law. This research is a type of normative legal research that examines Islamic legal norms, principles, and relevant doctrines related to the study's theme. The approach used is a conceptual approach intended to analyze concepts within Islamic law to understand their meanings. The hybrid contract in the Sharia-compliant banking product ijarah muntahiya bit tamlik is a permissible contract according to Sharia. In the Ijarah Muntahiya Bit Tamlik transaction, there are factors that underlie the absence of combining two transactions, namely the factor of the same time frame. The implementation of time in Ijarah Muntahiya Bit Tamlik is not simultaneous but gradual. Thus, the Ijarah Muntahiya Bit Tamlik transaction is valid. Furthermore, the permissibility of this transaction is based on considerations of maslahah (public interest), including eliminating difficulties in society, especially in the economic field

Tafsir of Ijarah and Ujrah Versesin the Application of Muamalah

Muamalah is a part of Islamic teachings that regulate relations between individuals. One activity in muamalah is ijarah, which is renting goods where the lessor receives rent or compensation. Although ijarah has rules that must be followed, there are still many ijarah practitioners who do not understand the legal basis and rules that apply. This study discusses Quranic verses on ijarah, requirements of ijarah, payment of ujrah, cancellation of ijarah contract, return of rented goods, types of ijarah, and application of ijarah in everyday life. A qualitative method with a literature study type was used to collect data from written sources such as books, journals, and other sources related to ijarah. The results of this study indicate that ijarah refers to an agreement to use goods or services by paying rent, but does not include the transfer of ownership of the goods. Ijarah is often used in everyday life to rent labour and goods. There are two types of ijarah in financial transactions, namely ijarah and ijarah muntahiya bittamlik. The ijarah contract itself is divided into two types, namely ijarah al'ain and ijarah al-dzimmah. However, ijarah muntahiya bittamlik is declared haram if there are two contracts in one transaction. The solution is to separate the lease contract and the sale contract by first conducting the lease contract and then conducting the sale contract after the lease contract is completed. The law of ijarah almuntahiya bitamlik is haram, if there are two contracts in one transaction, and the solution to permissible ijarah muntahiya bittamlik is by separating contracts, namely by first conducting the lease contract and if the lease contract is complete then using a new contract with the sale contract.

Analysis of IMBT Financing for the Purchase of Fixed Assets in PT Wijaya Karya Beton Tbk

PT Wijaya Karya Beton Tbk (Wika Beton) has a vision of "Becoming a Leading Company in the Field of Engineering, Production, Installation (EPI) of the Concrete Industry in Southeast Asia". To support this vision, Wika Beton prepared the Company's Long-Term Plan for 2023-2027. In the long-term plan, investment programs and company capital expenditure plans aim to support business development and company profit growth. Wika Beton has three debt-based financing alternatives that can finance capital expenditure plans: investment loans, bonds and ijarah muntahiya bi tamlik (IMBT). This research uses a case study method combined with a quantitative method in the form of a scenario analysis by comparing the impact of several financing alternatives (investment loans, bonds, and IMBT) on the company's financial projections for 2023-2027. The purpose of this study is to evaluate various debt-based financing alternatives that companies can use to fund the purchase of the company's new fixed assets in the long-term plan 2023-2027. As a result of this study, IMBT is the most efficient financing and the most positive impact on the company's current ratio and debt-to-equity ratio.

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

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.

Hybrid Contracts in Leasing and Ijarah Muntahiya Bit Tamlik in Indonesia Sharia Financial Institutions

This article discusses the implementation of the concept of hybrid contracts in the product of ijarah al muntahiya bit tamlik (IMBT) and leasing at Indonesia Islamic Financial Institutions. This article aimed to find out the implementation of hybrid contract concept in IMBT and leasing products at Indonesia Islamic Financial Institutions. This article was conducted using qualitative research method. The data in this study were obtained from library materials such as books, journals, articles, etc. Data analysis techniques used were data condensation, data presentation, and drawing conclusions. The analysis results showed that the development of contracts in Islamic financial institutions was inevitable due to the implementation of multi-contracts. The merging of two contracts is also known as (hybrid contract or al-'uqudal-murakkabah) such as ijarah al mutahiya bit tamlik (IMBT). IMBT is a combination of two inter-ijarah contracts (lease) and the sale and purchase or grant is made at the end of the lease term. The implementation and merging of two contracts (hybrid contracts) in IMBT may use several contracts, including ijarah contract, ba'i contract, wakalah contract, and hibah contract.

THE PRACTICE OF FAIR TRANSACTION ON PROPERTY BUSINESS: A CASE ON ISLAMIC PROPERTY COMPANY

Pasuruan which is known as an industrial area (PIER) open up opportunity of many investors to invest capital in the field. This condition brought positive impacts like availability of job opportunities for workers both local and migrants settled in Pasuruan. But on the other hand there is a problem of housing needs. Property Syariah is a kind of business opportunity engaged in the sale and purchase of plots of land (houses) as a solution for the surrounding community with the concept of financing without, exploitating customer, making it easier for consumers to invest both for business and residential. This research used qualitative method using case study approach. This reseach deliver condition of property business and analyzed comprehensively according to Islamic financing policies. From the beginning of data analysis, it can be seen that the sale and purchase of land plots of Aflaha Property Syariah is facing the threat of emerging competition in the existing financing business, both conventional and sharia. Steps that need to be taken include further increasing customer satisfaction, through murabahah contracts, ijarah muntahiya bit – tamlik and musyarakah contracts, mutanaqishah by accelerating the process of obtaining certificates (proof of ownership of land and shop houses) however still applying the principle of ta'awun in their buying and selling activities. This research bring an empirical study of fair transactions on property business which can be input for future related research and bring any recommendation for related parties.

Praktek Pembiayaan KPR Dengan Akad Ijarah Muntahiya Bittamlik (IMBT) Di PT. Bank Syariah Mandiri Cabang Bandung : Tantangan Dan Solusinya

This study aims to identify and explain the practice of home ownership financing (KPR) with the Ijarah Muntahiya Bittamlik (IMBT) contract at PT. Bank Syariah Mandiri Branch Bandung. This research is descriptive qualitative in PT. Bank Syariah Mandiri Branch Bandung with interview techniques and documentation in collecting data. Data analysis techniques with interactive analysis models proposed by Miles and Huberman, among others; data collection, data presentation, data reduction and conclusions in the form of delineation and verification of home ownership credit (KPR) financing practices with the Ijarah Muntahiya Bittamlik (IMBT) contract at Bank Syariah Mandiri Branch Bandung. The results show that the practice of financing home ownership credit (KPR) with the Ijarah Muntahiya Bittamlik (IMBT) contract at Bank Syariah Mandiri, Bandung branch was still considered necessary to be optimized for future improvements by improving better services and education to the public. In addition, it also discloses the terms, benefits, mechanisms, factors that affect late installment payments as well as solutions offered by banks so that the financing program can provide benefits to customers and banks.

IIMPLEMENTATION OF LEGAL CERTAINTY ON COMPARATIVE STUDIES OF IJARAH MUNTAHIYA BITTAMLIK & RENTAL CONTRACT

In recent times, it has become common among the public regarding the Ijarah Muntahiya Bittamlik (IMBT) contract. IMBT is a contract similar to a lease and purchase agreement. In practice in the community, these two contracts are carried out by means of renting first and ending with buying and selling. Although, in general they have similarities, these two agreements have differences that have different consequences. The research method used in this study is doctrinal legal research with a comparative law approach. The results of this study indicate that the IMBT contract has more legal certainty than the lease-purchase agreement. This is because the IMBT contract has provisions regulated in the Sharia Banking Law, the Sharia Economic Law Compilation, and PSAK No. 107 concerning Ijarah and IMBT accounting, while the lease purchase agreement is only based on the principle of freedom of contract. The implementation of the IMBT contract also has more legal certainty, considering that dispute resolution efforts can be carried out through the provisions of Article 283 and Article 284 of the KHES by carrying out sales of the disputed object. This is different from a lease-purchase agreement, where dispute resolution efforts are generally carried out through unilateral withdrawals and the agreement also contains standard clauses that have the potential to violate Article 18 of the Consumer Protection Law.

Tinjauan Yuridis Penyelesaian Kredit Macet Pembiayaan Syari’ah Model Ijarah Muntahiya Bittamlik dengan Hak Tanggungan di Badan Urusan Piutang Lelang Negara (Studi Putusan Pengadilan Agama Nomor: 554/PDT.G/2018/PA.Pal)

Sharia Bank is an Islamic bank that is starting to be in great demand by Indonesians, especially Muslims. Financing. In the running of the IMBT contract, bad credit problems often occur by the customer to the bank with guarantees of security rights to pay off their obligations. Usually the bank will ask the Head of the Religious Court to carry out the execution. When there is no good faith from the customer to the bank, the bank asks the Head of the Religious Court to submit a written auction request to (KPKNL) to sell auction of goods that have been executed. In this paper, the author focuses on the formulation of the problem, namely: 1. How is the IMBT model of shari'ah financing mechanism with guarantees of mortgage rights? auction implementation of the mortgage rights of Ijarah Muntahiya Bittamlik syari'ah financing with guarantees of coverage rights at BUPLN?

Comparison of Murabahah Akad with Ijarah Muntahiya Bit Tamlik Akad in KPR Faedah Financing In Bank Bri Syariah KCP Kopo (Kabupeten Bandung)

Bank syariah are banks that operate by Sharia principles by following its teachings and staying away from the prohibitions listed in the Al-Quran and Hadith, including practices that were carried out during the time of the Prophet Muhammad, namely accepting deposits, channeling funds, and making transfers have become a part that is not separated from the life of the Islamic ummah even since the time of the Prophet. KPR Faedah is a type of service provided by banks to customers running in the housing sector, banks are expected to provide financing to customers to purchase houses or renovate houses, apartments, shop houses, shop houses, kiosks, or transferring KPR Faedah take-over from other banks. . KPR Faedah BRI Syariah KCP Kopo uses the Murabahah (sale and purchase) contract or the Ijārah Muntahiya Bit Tamlik contract (lease-purchase). However, Bit Tamlik's Ijarah Muntahiya contract was not very enthusiastic. This study aims to compare the Murabahah contract and the Ijarah Muntahiya Bit Tamlik contract on KPR Faedah BRI Syariah KCP Kopo financing so that we can know the similarities and differences as well as the advantages and disadvantages of the two contracts. The type of data used in this study is qualitative data, qualitative data is data obtained directly from the field in the form of characteristics, characteristics, explanations, and information in the form of knowledge, thoughts, and theories. The research method used is the comparative method, namely stating the comparison between one sample or variable with another sample or variable. Sources of data used are primary data and secondary data. Data collection techniques used were observation, interviews, literature study, and documentation. The results showed a comparison of the Murabahah contract and the Ijarah Muntahiya Bit Tamlik contract on KPR Faedah BRI Syariah KCP Kopo financing seen from several aspects, namely the similarities and differences, advantages and disadvantages, so it can be concluded that the Murabahah contract cannot adjust the price when the market price rises because of the selling price. and the margin is set at the beginning, in contrast to Ijarah Muntahiya Bit Tamlik, with the review of umrah, the rental price can follow the market price at that time. However, at Bank BRI Syariah KCP Kopo KPR Faedah customers prefer the Murabaha contract, as well as the researchers, chose to use the Murabaha contract in this KPR Faedah product because the process is easier and the installments remain until the end of the period.

Implementasi Akad Ijarah Muntahiya Bi Al-Tamlik (IMBT) Perspektif Fatwa DSN-MUI Nomor 27 Tahun 2002 & Hukum Islam

The Ijarah Muntahiya bi al-Tamlik (IMBT) contract is a lease agreement that ends with the transfer of property rights by means of sale and purchase (grant) at the end of the lease period. In the perspective of Islamic law, the IMBT contract is in accordance with the principles, pillars, and some terms of the contract. Unfulfilled contract conditions, namely the requirement for legal certainty. Meanwhile, in the perspective of the DSN-MUI Fatwa Number 27/2002 and Islamic Law, the IMBT agreement is an anonymous agreement that arises from the existence of the principle of freedom of contract. The IMBT contract is in accordance with the terms and elements of the agreement. IMBT legal consequences are rights and obligations. This scientific paper will examine the normative and applicable aspects of law. Legal norms that are included in the realm of unwritten law in the context of laws and regulations in Indonesia concerning Sharia Economics are DSN-MUI fatwas, especially regarding IMBT which has been perceived as a national law, (Law Number 21 of 2008, concerning Islamic Banking), Bank Regulations Indonesia (BI), the Financial Services Authority (OJK) and Sharia Financial Institutions (KLS) as an effort to apply the law in an applicative manner.

ANALISIS FAKTOR PREFERENSI IMPLEMENTASI AKAD MUSYARAKAH MUTANAQISHAH DIBANDINGKAN AKAD IJARAH MUNTAHIYA BITTAMLIK PADA BANK JATIM SYARIAH SURABAYA

The development of Islamic finance currently reaching a high stage by creating a varied and innovative financial product. One such product development is the musyarakah mutanaqishah and ijarah muntahiya bittamlik contracts, where the two contracts are attractive and have similiar mechanisms. Ijarah muntahiya bittamlik contract in Islamic finance more appear first than the contract musyarah mutanaqishah. But musyarakah mutanaqishah contract more widely used in the current sharia banking, ijarah muntahiya bittamlik contract more can be found in leasing and purchasing companies. The paper analyzes the application of musyarakah mutanaqishah contract on syariah banking and the reason sharia Jatim Bank prefer to apply the contract musyarakah mutanaqishah from ijarah muntahiya bittalmik contract. Then this paper also presents the advantages musyarakah mutanaqishah contract and lack of ijarah muntahiya bittamlik contract, which in the end musyarakah mutanaqishah contract more widely applied to Islamic banks, in Surabaya particular. Data analysis of this paper using case study analysis method. Where it has the conclusion that Bank Jatim Syariah Surabaya in taking a decision to choose a contract that will be applied to see from the contribution of the contract in the sharia banking. Other than in the tendency to choose some contract, Bank Jatim Syariah Surabaya also pay attention contract which is considered fo fulfill market requirement and have easy mechanism, so that doesn’t complicate employees of Bank Jatim Syariah Surabaya.Keywords: Election Policy, Musyarakah Mutanaqisah, Ijarah Muntahiya Bittamlik, Bank Jatim Syariah Surabaya

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 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

Islamic Contracts for Home Financing: A Comparative Analysis

Home financing is widely needed by many people across different countries. Through the years, Islamic banks have developed several models for home financing to address the growing demand from customers. Two products that Islamic banks use extensively are Murabahah and Bay Bithaman Ajil (BBA) which in practice have similar characteristics to their conventional counterparts, which leads to criticism from Islamic scholars. Alternative Islamic home financing schemes that have been introduced to the market in recent years include Musharakah Mutanaqisah (MM), Ijarah Muntahiya Bit Tamlik (IMBT) and Istisna. These three financial products have different features that could overcome the weaknesses of Murabahah and Bay Bithaman Ajil. However, these three financial contracts are not without limitations. This paper provides a theoretical overview of these contracts. Further studies should discuss more practical issues that could promote the use of these contracts.

Sharia Compliance on Mortgage Product With Ijarah Muntahiya Bittamlik Contract in Islamic Permata Bank

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Contracts (Akad) in Syari’ah Banking

The various types of contracts applied by Islamic banks can be divided into six groups of patterns, namely; Safekeeping patterns, such as wadi’ah yad amanah and wadi’ah yad dhamamah. Loan patterns, such as qardh and qardhul hasan. Profit sharing patterns, such as Mudharabah and musyarakah. Rental patterns, such as Ijarah and Ijarah bittamlik. Buying and selling patterns, such as murabahah, salam and istishna. Other patterns, such as wakalah, kafalah, hiwalah, ujr, sharf, and rahn. There are two types of contract sharing patterns, such as Musyarakah, Mudharabah, Ijarah adn ijarah muntahiya bittamlik, and in this article will explain about those contract of four.

Telaah Perbuatan dan Hubungan Hukum Dalam Fatwa DSN-MUI Tentang Ijarah Muntahiya Bit-Tamlik

Development in the business sector is very dynamic and requires a number of legal fiqh which are then set forth in positive law in the form of legislation and regulations issued by financial institutions such as Bank Indonesia as the central bank that has the authority to regulate the operation of commercial banks in a country. One of the business instruments in Islam is the muamalah contract in the form of rent and sale and purchase which has now developed into Ijarah Muntahiya bit Tamlik (IMBT) as one of the financing instruments in sharia financial institutions. It was formulated in fatwa Number 27 / DSN-MUI / III / 2002 concerning IMBT. This article will answer how the process of the fatwa came out as a product of Ulama's Ijtihad? What are the legal actions formulated in the fatwa. What is the legal relationship in the IMBT agreement, and has the IMBT fatwa answered the needs of today's ummah in Indonesia? By library method approach it was found that legal actions in the IMBT fatwa were still partial between rent and sale and purchase or sometimes even though the formulation was harmonious and the conditions were put together. In the case of legal actions there is confusion in which one name is IMBT but contains a number of separate legal actions. Then between one legal act of lease and a legal act of purchase is bound by a promise that can be denied. Of course there are weaknesses that in practice will be parties who are harmed if the promise is not fulfilled. It has a weak legal relationship between the parties. Then it needs further study on how the IMBT really produces a strong legal relationship and mutual protection.
 Keywords: Fatwa, IMBT dan Hubungan Hukum
 
 Abstrak: Perkembangan dalam bidang bisnis sangat dinamis dan membutuhkan sejumlah kepastian hukum secara fikih yang kemudian dituangkan dalam hukum positif dalam bentuk perundang-undangan maupun peraturan yang dikeluarkan oleh institusi keuangan seperti Bank
 Indonesia selaku Bank sentral yang memiliki wewenang untuk mengatur jalannya bank komersial disuatu Negara. Salah satu instrumen bisnis dalam Islam adalah akad muamalah berupa sewa menyewa maupun jual beli yang kini telah berkembang menjadi Ijarah Muntahiya bit Tamlik (IMBT) sebagai salah satu instrumen pembiayaan pada lembaga keuangan syariah. Ketentuan ini kemudian dirumuskan dalam fatwa Nomor 27/DSNMUI/III/2002 tentang IMBT. Artikel ini akan menjawab bagaimana proses lahirnya fatwa IMBT sebagai produk Ijtihad Ulama? Bagaimana perbuatan hukum yang dirumuskan dalam fatwa IMBT. Bagaimana pula hubungan hukum dalam akad IMBT serta apakah fatwa IMBT sudah menjawab kebutuhan ummat masa kini di Indonesia? Dengan pendekatan metode kepustakaan ditemukan bahwa perbuatan hukum dalam fatwa IMBT masih bersifat parsial antara sewa dengan jual beli atau adakalanya hibah meskipun dalam perumusannya rukun dan syaratnya disatukan. Dalam hal perbuatan hukum ada kerancuan dimana satu nama IMBT tapi mengandung sejumlah perbuatan hukum yang terpisah. Kemudian antara satu perbuatan hukum sewa dan perbuatan hukum beli diikat oleh janji yang sifatnya boleh dingkari. Tentu ini ada kelemahan yang dalam
 prakteknya akan ada pihak yang dirugikan jika janji itu tidak ditepati. Tentu ini melahirkan hubungan hukum yang masih lemah antara para pihak. Maka perlu kajian lebih lanjut bagaimana dalam IMBT betul-betul melahirkan hubungan hukum yang kuat serta saling melindungi.
 Kata Kunci: Fatwa, IMBT dan Hubungan Hukum