ANALISIS PENERAPAN AKAD IMBT PADA PRODUK PEMBIAYAAN DI BANK ACEH SYARIAH DALAM PERSPEKTIF FATWA DSN MUI NO.27/DSN-MUI/III/2002

Abstrak

The Ijarah Muntahiya Bittamlik (IMBT) contract is one of the financing contracts used by Islamic banking institutions to meet customers’ financing needs, particularly in the provision of goods or productive assets. Bank Aceh Syariah, as an Islamic financial institution, implements the IMBT contract in its financing products. This study aims to analyze the concept and provisions of the IMBT contract according to DSN MUI Fatwa No. 27/DSN-MUI/III/2002 and to examine the conformity of the implementation of the IMBT contract in financing products at Bank Aceh Syariah with the provisions of the fatwa. The research method employed is qualitative research using a normative-juridical and empirical approach, conducted through literature review and analysis of financing practices. The results indicate that conceptually, the implementation of the IMBT contract at Bank Aceh Syariah is in accordance with the provisions of the DSN MUI Fatwa, although there are still several administrative aspects that need to be improved to ensure comprehensive sharia compliance