Akad al Ijarah al Mausufah fi al Zimmah dalam Perspektif Hukum Islam dan Hukum Positif Indonesia

Abstrak

This research is an analysis of the DSN-MUI fatwa number 101 of 2016 concerning the al-ijarah al-mausufah fi al-żimmah (IMFŻ) contract. The IMFŻ contract, can be said to be a combined contract of two contracts, namely the ijarah contract (lease) and the salam contract (order). However, the legal basis for the IMFZ contract still raises the question, "should it be based on the ijarah contract or the salam contract?" In my opinion, this is interesting and important to research. The method in this research uses the library research method, namely by examining the regulations of the Islamic legal agreement and the positive agreement law of Indonesia. The results of this study conclude that when viewed from Islamic law, in general it is in accordance with the provisions of the sharia contract theory, even though it is included in a joint contract (murakab). Even so, the DSN-MUI still needs to consider one of the editors in the fatwa, so that the contract does not happen. Viewed from the perspective of Indonesia's positive law (KUHPerdata), the IMFZ contract is an anonymous type of contract (agreement) that arises from the principle of freedom of contract. The IMFZ agreement is also in accordance with the legal terms of the agreement as stipulated in Article 1320 of the Civil Code. The legal consequences of the IMF agreement are rights and obligations for those who have implemented the agreement.