ANALISIS PENERAPAN AKAD IJARAH PEMBIAYAAN TALANGAN HAJI DAN UMROH DI BMT TAMZIS BINA UTAMA
Abstract
The research aimed at learning the implementation of financing procedure and implementation of akad ijarah on haji and umroh (hajj and umrah) at BMT Tamsis Bina Utama. It was also to analyze whether the application of proposing procedure and implementation of akad ijarah on haji and umroh (hajj and umrah) cost bailout at BMT Tamsis Bina Utama Kotagede Branch in accordance with syariah law (Islamic Law) DSN-MUI fatwa NO.09/DSN-MUI/IV/2000.
The method used was descriptive analysis, a method used to analyze research result based on interview and observation. The data consisted of primary and secondary data. The primary data were interviews on explanation of proposing procedure and implementation of akad ijarah. The secondary data were akad ijarah contract sheets agreed by both parties.
Based on the research analysis conducted at BMT Tamsis Bina Utama, it indicated that the terms of application of akad ijarah on haji and umroh cost bailout were in accordance with DSN-MUI fatwa NO.09/DSN-MUI/IV/2000.