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

Abstract

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...