IMBT

SITI UMIUL NI'MAH (11220096)

IJARAH MUNTAHIYAH BIT-TAMLIK 

Ijarah muntahiyah bit-Tamlik (IMBT) is ijara transactions, followed by the transfer of title to the goods themselves. IMB transaction is depiction Ijarah transactions to accommodate the needs of the market. Because it is a development of Ijarah transaction, then provisions comply ijara.[1]

Differences with IMBT lease, is in the form of transfer of right to the end of the lease period. In a hire purchase agreement, at the end of the lease of a certain ransom value, which gives the option for tenants to "redeem" the ownership of the leased item to the selling mechanism.[2]

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[1] Sunarto zulkifli, Perpaduan Praktis Transaksi Perbankan Syariah (Jakarta: Zikrul Hakim, 2007), 46

[2] Irma Devita Purnamasari, Akad Syariah (Bandung: Khaifa, 2011), 104