ANALISIS KOMPARATIF SKEMA PEMBIAYAAN MELALUI IJARAH MUNTAHIYA BITTAMLIK DENGAN MURABAHAH DI PERBANKAN SYARIAH INDONESIA
DOI:
https://doi.org/10.56633/maisha.v1i1.1119Keywords:
Ijarah Muntahiya Bittamlik, Murabahah, Islamic Financing, Islamic Banking, Islamic ComplianceAbstract
This study aims to comparatively analyze two financing schemes commonly used in Islamic banking in Indonesia, namely Ijarah Muntahiya Bittamlik (IMBT) and Murabahah. Both schemes have different characteristics, mechanisms, and implications in terms of ownership, payment, and compliance with sharia principles. This study uses a descriptive-analytical approach with a literature study method to examine the legal, operational, and risk and benefit aspects of each financing scheme. The results of the analysis show that IMBT offers flexibility through a lease mechanism with an ownership option at the end of the contract, while Murabahah emphasizes price transparency and ease of sale and purchase agreements. Both have strategic potential in supporting the growth of Islamic banking if implemented with strict sharia compliance and good risk management
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