ANALISIS PEMBIAYAAN IJARAH MUNTAHIYA BIT TAMLIK DI KSPPS DIRGANTARA SURAKARTA DALAM PERSPEKTIF MAQASID ASY SYARI'AH
Ijarah Muntahiya Bit Tamlik (IMBT) was legalized by DSN MUI as a legal contract with the terms and conditions in force. IMBT as an alternative to the Sharia scheme to facilitate long term financing in accordance with the type of business of the customer while securing the interests of the bank. However, many Islamic Financial Institutions in Surkarta do not use IMBT agreements. This study examines the concept of IMBT in practice in KSPPS Dirgantara Surakarta by describing two problem formulations: 1) how is the implementation of the IMBT Product contract in KSPPS Dirgantara Surakarta and; 2) What is the perspective of maqasid asy syari'ah about IMBT in KSPPS Dirgantara Surakarta? This research is a field research with a qualitative research approach. The nature of this research is descriptive analytic which is used to describe the practices, processes and dynamics of the IMBT contract in KSPPS Dirgantara and analyzed using the Maqasid asy Syari'ah theoretical framework. The results of this study are: IMBT practices in Dirgantara KSPPS have not fully met maqasid asy syari'ah. Because there is a misalignment between al maqasid al juz`iyyah with al maqasid al 'ammah and al maqasid al khassah both of which have the same goal of how the IMBT contract is the basis of economic development and applies universally, whereas in al maqasid al juz`iyyah tends not to reach the Duafa.