Dalam memenuhi kebutuhan hidup, baik kebutuhan primer, sekunder, dan tersier masyarakat memerlukan suatu institusi yang dapat mengelola keuangan. Dengan perkembangan perekonomian masyarakat terciptalah suatu lembaga keuangan. Lembaga keuangan dibagi menjadi dua jenis yaitu lembaga keuangan konvensional dan lembaga keuangan syariah. Lembaga keuangan syariah bertugas menghimpun dan menyalurkan dana kepada masyarakat. Produk penyaluran dana di lembaga keuangan syariah disebut dengan pembiayaan. Salah satu produk pembiayaan di lembaga keuangan syariah adalah pembiayaan dengan akad al-ijârah al-muntahiyah bi al-tamlîk. Jenis penelitian ini merupakan penelitian kualitatif pendekatan deskriptif komparatif yang betujuan menemukan suatu persamaan dan perbedaan mengenai proses pemindahan kepemilikan pada produk al-ijârah al-muntahiyah bi al-tamlîk di BRI Syariah dan Al-Ijarah Indonesia Finance. Hasil penelitian menunjukkan bahwa proses pemindahan kepemilikan pada produk al-ijârah al-muntahiyah bi al-tamlîk di BRI Syariah adalah menggunakan opsi hibah di akhir masa sewa, sedangkan proses pemindahan kepemilikan pada produk al-ijârah al-muntahiyah bi al-tamlîk di Al-Ijarah Indonesia Finance adalah menggunakan opsi jual beli (bay’). Kata Kunci: al-Ijârah al-Muntahiyah bi al-Tamlîk, BRI Syariah, Al-Ijarah Indonesia Finance (ALIF)


Deskripsi Lain

In meeting the needs of life, whether that be the primary, secondary, and tertiary needs, the society requires an institution that is able to manage finances. Regarding with the economic development of the society, financial institution is then established. Financial institutions are divided into two types which are known as the conventional financial institutions and Islamic financial institutions. Islamic financial institution is in charge of collecting and distributing funds to the community. Product of funds distribution in the Islamic financial institutions is referred as financing. One of the financing products of Islamic financial institutions are financing under the contract of al-ijârah al-muntahiyah bi al-tamlîk. This study is a qualitative study which employs a comparative descriptive approach that aims to find the similarities and differences regarding with the process of ownership transfer on al-ijârah al-muntahiyah bi al-tamlîk product in BRI Syariah and Al-Ijarah Indonesia Finance. The results showed that the process of ownership transfer of the al-ijârah al-muntahiyah bi al-tamlîk product in BRI Syariah is using the hibah option at the final period of the lease, whereas the process of ownership transfer of al-ijârah al-muntahiyah bi al-tamlîk product on Al-Ijarah Indonesia Finance is using the buying and selling option (bay’) Keywords: al-Ijârah al-Muntahiyah bi al-Tamlîk, BRI Syariah, Al-Ijarah Indonesia Finance (ALIF)