Analysis of the Wa’d Ijarah Muntahiyah Bi al-Tamlik (IMBT) Contract From the Perspective of Islamic Law and Indonesian Civil Law

Akad Ijarah Muntahiyah Bi al-Tamlik (IMBT) is a lease agreement that ends with the transfer of property rights by way sale and purchase or grants at end period. The ijarah contract are connected promise. Based on DSN-MUI fatwa number: 27/DSN-MUI/III/2002 concerning IMBT, promise (wa'ad) non-binding, thus causing legal uncertainty for LKS customers. Then issued 85/DSN-MUI/XII/2012. in IMBT became binding (mulzim). Of course, this has an impact occurrence ta'alluq risk potential to meet conditional buying selling. This research uses normative juridical methods statutory conceptual approach. results analysis show status fulfilling promises every Sharia transaction business (mulzim) caused many benefits Islamic economic community, such as certainty guaranteed continuity, especially contract. Viewed from point view Indonesian Civil Law, contracts included non-named agreements. contained Article 1319, which arises principle freedom (Article 1338), also requirements valid agreements 1320 Code consequences contracts, namely obligations.