PENERAPAN AKAD UARAH DAN AKAD MURABAHAH PADA PT DIAMOND JAYA MAKMUR PALEMBANG SKRIPSI
P E N E R A P A N
A K A D
P A D A
P T
U A R A H
D I A M O N D
D A N
A K A D
J A Y A
M U R A B A H A H
M A K M U R
P A L E M B A N G
S K R I P S I
N A M A
: M .
N I M
: 2 2
U N I V E R S I T A S
I H S A N
2 0 1 0
M U H A M M A D I Y A H
F A K U L T A S
E K O N O M !
2 0 1 4
i
D A N
A P R I A N S Y A H
0 6 8
P A L E M B A N G
B I S N I S
P E N E R A P A N
A K A D
P A D A
P T
U A R A H
D
U
M
O
N
D A N
D
A K A D
J A Y A
M U R A B A H A H
M A K M U R
P A L E M B A N G
D i a j u k a a
U n t u k
M c m c n a h i
M e w p e r o k h
G c l a r
S a U l i
N A M A
M .
N I M
2 2
U N I V E R S I T A S
S t i t v
S a r j a n a
I H S A N
2 0 1 0
M U H A M M A D I Y A H
F A K U L T A S
E K O N O M I
2 0 1 4
ii
D A N
P c r s y a n i t a D
E k o n o m i
A P R I A N S Y A H
0 6 8
P A L E M B A N G
B I S N I S
F E R N Y A T A A N
S a y a
y a n g
b e r t a n d a
b a w a h
: M .
N I M
: 22
M e n y a t a k a n
a d a
A p a b i l a
di
N A M A
P R O G R A M
tidak
t a n g a n
b a h w a
b a g i a n
s a n k s i
:
s k r i p s i
ini
y a n g
d i k e m u d i a n
i n e n e r i m a
S T U U I
d a n
i n i :
I h s a n
2 0 1 0
telah
b a h w a
s e g a l a
P L A G I A T
A p r i a n s y a h
0 6 8
A K U N T A N S I
m e r u p a k a n
h a r i
B E B A S
d i t u l i s
s e n d i r i
p e n j i p l a k a n
p e m y a t a a n
d e n g a n
k a i y a o r a n g
ini
t i d a k
s u n g g u h - s u n g g u h
lain.
benar,
m a k a
s a y a
k o n s e k u e n s i n y a .
P a l e m b a n g , 9 o A g u s t u s
P e n u l i s
;
.
T E M P E t
Mi,
•
•mi 11,1 s, Hc- [ I'
M .
iv
I h s a n
d a n
A p r i a n s y a h
2 0 1 4
s a n g g u p
M
O
T
T
O
D
A
N
P
E
R
S
E
M
B
A
H
A
N
M o t t o :
' M o n u o i a
u n t t i k
t l a n g a
M p i g g t m o p i
t l i d a p n g a
M f t n g e l e s a i k a n
t l p o
toibari
y a u g
T i c l a h
M i c n y i a p k a n
D i g a r i s k a n
p e r b f t K a l a n
p f t r j a l a n a n "
( F e n u U s )
S k r i p s i
K u
iei
P e r s e m b a h l U B
4
A l U b
4
P a p a
4
N e n c k
S
W
T
d a a
d a a
d a o
M a m a
K e l u a r g a k v ,
4
P e m b i m b i n g k H
4
R a s H l i l l a t a
T c r c i o t a
G u r a k u
4
T e m a n - t e m a a k u
A l m a m a t e r
V
:
A d i k - a d i k k u
4
4
k e p a d a
( U M P )
S
A
W
t^llah
u n t u k
P R A K A T A
A s s a l a m u ^ a l a i k u m
S e g a l a
k a r e n a
puji
d e n g a n
m e n y e l c s a i k a n
M u r a b a h a h
U c a p a n
t e r i m a
S y a h i d d i n
k e p a d a
a d i k - a d l k k u
A k r a m
serta
s e h i n g g a
s e l a k u
m e m b i m b i n g ,
d a n
k a s i h
s a r a n
p e n u l i s a n
k e p a d a
p e n y e l e s a i a n
d a n
p i h a k - p i h a k
di
A l l a h u
A z z a
s e h i n g g a
" P e n e r a p a n
w a
p e n u l i s
A k a d
I j a r a h
J a l l a
d a p a t
d a n
A k a d
P a i e m b a n g " .
s k r i p s i
ini
p e n g a l a m a n
m a s i h
b a n y a k
penulis
k e k u r a n g a n
s e h i n g g a
s a n g a t
p i h a k .
s a m p a i k a n
L u s i a n a
R a m a d h a n i ,
k e p a d a
s e i t a
k e d u a
N e n e k
A l - R i z k y
senantiasa
o r a n g
S u m a r t i
S h a d i q i n
m e m b e r i k a n
do'a,
d a n
t u a k u
D a l i .
T a k
A h m a d
s e m a n g a t ,
t e r c i n t a
l u p a
F a u z i
p e t u n j u k ,
d i s e l e s a i k a n .
p e m b i m b i n g
i n i .
d a n
p e n u l i s
m e n g u c a p k a n
skripsi
j u d u l
p e n u l i s a n
k e p a d a
t e r c u r a h
M a k m u r
s e m u a
I b u n d a
y a n g
m e m b e r i k a n
studi
dari
k a s i h
s k r i p s i ini d a p a t
M . S i
J a y a
b a h w a
F i t i i a
g u r u k u
P e n u l i s j u g a
d e n g a n
k e m a m p u a n
d a n
t e r u c a p
s e n a n t i a s a
s k r i p s i
m e n y a d a r i
krilik
senantiasa
y a n g
D i a m o n d
terbatasnya
A y a h a n d a
s y u k u r
n i k m a t
P a d a P T
d i h a r a p k a n
S . E ,
d a n
p e n u l i s a n
P e n u l i s
k a r e n a
W r . W b ,
d a l a m
n a s e h a t
S e l a i n
y a n g
F a k u l t a s
t e r i m a
p r o s e s
d a n
itu
telah
k a s i h
k e p a d a
p e n u l i s a n
m e m b e r i k a n
j u g a ,
p e n u l i s
m e n g i z i n k a n
E k o n o m i
P a i e m b a n g .
vi
d a n
B i s n i s
B a p a k
skripsi
m a s u k a n
M u h a m m a d
ini y a n g
d a l a m
m e n g u c a p k a n
d a n
m e m b a n t u
U n i v e r s i t a s
t e l a h
F a h m i
s a b a r
p e n y u s u n a n
b a n y a k
t e r i m a
p e n u l i s
d a l a m
M u h a m m a d i y a h
O l e h
u c a p a n
1.
karena
t e r i m a
B a p a k
itu
kasih
D r .
H .
p a d a
k e p a d a
M .
k e s e m p a t a n
ini
d e n g a n
t u l u s
hati
p e n u l i s
s a m p a i k a n
:
Idris,
S . E . , M . S i
s e l a k u
R e k t o r
U n i v e r s i t a s
M u h a m m a d i y a h
P a i e m b a n g .
2 .
3 .
B a p a k
A b i d
M u h a m m a d i y a h
B a p a k
Sunardi,
D r s .
I b u
Universitas
R o s a l i n a
S e k r e t a r i s
B a p a k
6.
I b u
J u r u s a n
B a p a k
S a ' a d a
Betri
b a p a k
d a n
d a l a m
d a n
K e p a d a
a d i k
8.
i s l a m i ,
(Fitria
K e p a d a
t e m a n
S i d d i k ,
S t a f
E k o n o m i
d a n
B i s n i s
W a k i l
D e k a n
I
F a k u l t a s
E k o n o m i
d a n
P a i e m b a n g .
A k
s e l a k u
A k u n t a n s i ,
F a k u l t a s
i l m u
a n a k
S . E , M . S i
K e t u a
I b u
Prodi
W e l l y ,
E k o n o m i
I b u
S . E . , M . S i . , A k ,
d a n
A k u n t a n s i
S . E . .
d a n
J u r u s a n
d i d i k n } a ,
M . S i
B i s n i s
d a n
s e l a k u
U n i v e r s i t a s
A k u n t a n s i
S k r i p s i .
L a d e w i ,
M i z a n ,
S . E . , M . S i . ,
S . E . , M . S i . ,
A k .
y a n g
telah
m e n d i d i k
p c n g e t a h u a n
y a n g
b e r m a n f a a t
t e r b e n t u k n y a
m a h a s i s w a
A k
S e r t a
p e n u l i s
y a n g
g u n a
u n g g u l
s e m u a n y a .
A y a h a n d a
A I - R i z k y
B e s a r k u ,
Y u h a n e s
A k u n t a n s i
s e h i n g g a
u n t u k
P e m b i m b i n g
B a p a k
m e m b e r i k a n
L u s i a n a d a n
K e l u a r g a
S e l a k u
S . E . , M . S i . , A k ,
p e n g a j a r
R a m a d h a n i ,
angkatan
P r o d i
F a h m i
l e r i m a k a s i h
I b u n d a
F a k u l t a s
P a i e m b a n g .
m e n u n t u t
m e n c e r d a s k a n
selaku
M . S i . ,
A k u n t a n s i
S i r a j u d d i n ,
ibu
D e k a n
P a i e m b a n g .
S . E . ,
A k a d e m i k
M u h a m m a d
D r .
(selaku
M u h a m m a d i y a h
M u h a m m a d i y a h
5 .
M
S . E . , M . S i
G h a z a l i ,
P e m b i m b i n g
7.
S . E . , M
U n i v e r s i t a s
B i s n i s
4 .
D j a z u l i ,
S y a h i d d i n ,
S h a d i q i n
t e m a n - t e m a n
d a n
M a n a j e m e n
vii
d a n
A h m a d
p a k e t
2 0 1 0
N e n e k
S u m a r t i
F a u z i
A d i k -
A k i a m ) .
C A . 0 1 . 2 0 1 0
( R i n d i
D a l " .
E n t i k a ,
serta
T e m a n -
V o k a ,
K a r l o s ,
R a h m a n ,
b a n y a k
T h e o
m e m b e r i
S e m o g a
s e g a l a
y a n g
d i l a k u k a n
S
hati,
m e m b a n i u
m e n d a p a l
t e m a n - t e m a n
y a n g
t i d a k
b i s a
d i s e b u t k a n )
y a n g
telah
b a n t u a n .
A l l a h
k e r e n d a h a n
telah
d a n
W
T
p e n u l i s
d a l a m
b a l a s a n
W a s s a l a m u ' a l a i k u R i
m e m b a l a s
b u d i
b a i k
m e n g u c a p k a n
p e n y e l e s a i k a n
d a r i - N y a
m e r e k a .
b a n y a k
s k r i p s i
ini,
A k h i r u l
t e r i m a
k a l a m
k a s i h
s e m o g a
m n a l
k e p a d a
i b a d a h
a m i n .
W r . W b .
P a i e m b a n g ,
P e n u l i s
vifi
d e n g a n
J u l i 2 0 1 4
p i h a k
y a n g
D A F T A R
I S I
H a l a m a n
H A L A M A N
D E P A N
H A L A M A N
J U D U L
H A L A M A N
P E N G E S A H A N
H
A
L
P E R N Y A . T A A N
H
A
L
A M A N
A
M
A
N
'
•
M O T T O
D
A
N
«
iii
B E B A S
P L a G I A T
i v
P E R S E M B A H A N
v
H A L . \ M A N
P R A K A T A
v i
H
A
L
A
M
A
N
D A F T A R
I S I
i x
H
A
L
A
M
A
N
D A F T A R
T
H
A
L
A
M
A
N
D A F T A R
G A M B A R . . . .
H
A
L
A
M
A
N
D A F T A R
L A M P I R A N
A
B
E
L
x i i
,
x i v
A B S T R A K
B A B
B A B
I
H
x i i i
X V
P E N D A H U L U A N
A .
L a t a r
B .
R u m u s a n
C .
T u j u a n P e n e l i t i a n
6
D .
M a n f a a t
6
K A J I A N
B e l a k a n g
M a s a l a h
1
M a s a l a h
6
F e n e l i t i a n
P U S T A K A
A .
Penelitian
S e b e l u m n y a
B .
L a n d a s a n T e o r i
8
9
ix
1.
B A B
B A B
I I I
I V
A k a d
9
2.
L e a s i n g
1 2
3.
A k a d
i j a r a h
2 2
4.
A k a d
M u r a b a h a h
5 1
5.
H a r g a
M E T O D E
P o k o k
J e n i s
B .
L o k a s i
C .
O p e r a s i o n a l i s a s i
D .
D a t a
E .
T e k n i k
F .
A n a l i s i s
A .
1.
B .
Penelitian
6 0
P e n e l i t i a n
y a n g
6 0
V a r i a b e l
6 1
D i p e r l u k a n
P e n g u m p u l a n
D a t a
d a n
6 1
D a t a
T e k n i s
P E N E L I T I A N
H a s i l
5 9
P E N E L J T I A N
A .
H A S I L
P e m b e l i a n
6 2
A n a l i s i s
D A N
P E M B A H A S A N
Penelitian
S e j a r a h
S i n g k a t
6 3
6 5
P e r u s a h a a n
6 5
2.
V i s i
6 5
3.
M i s i
6 6
4.
Struktur O r g a n i s a s i
6 6
P e m b a h a s a n
H a s i l
1.
P e n g a j u a n
P r o s e d u r
P e n e l i t i a n
K r e d i t
X
7 2
7 2
2.
P e r h i t u n g a n
3.
P r o s e d u r
A k a d
4.
B A B
V
D A F T A R
K r e d i t
P e n g a j u a n
K r e d i t
7 5
d e n g a n
A k a d
Ijarah
d a n
M u r a b a h a h
P e r h i t u n g a n
A k a d
P e n j u a l a n
8 0
P e n j u a l a n
M u r a b a h a h
S I M P U L A N B A N
S
A
K r e d i t
d e n g a n
A k a d
Ijarah
d a n
8 3
R
A
N
A .
S i m p u l a n
9 0
B .
S a r a n
9 1
P U S T A K A
L A M P I R A N
xi
D A F T A R
T A B E L
H a l a m a n
l a b e l
I I I .1
O p e r a s i o n a l i s a s i
T a b e !
I V . I
P e r h i t u n g a n
K r e d i t
T a b e l
I V . 2
P e r h i t u n g a n
K r e d i t
l a b e l
I V . 3
T e n o r
d a l a m
V a r i a b e l
A k a d
61
7 8
d a l a m
I j a r a h
B e r b a g a i
d a n
xii
A k a d
T e n o r
7 9
M u r a b a h a h
8 3
D A F T A R
G A M B A R
H a l a m a n
Ijarah d a n al-Ijarah al-Muntahiyah hi al-Tamlik.
G a m b a r
I I . 1
P e r b e d a a n
G a m b a r
I V . 1
S t r u k t u r O r g a n i s a s i
P T
D i a m o n d
J a y a
M a k m u r
P a i e m b a n g . .
G a m b a r
I V . 2
P r o s e d u r K r e d i t
6 6
d e n g a n
A k a d
xiii
Ijarah
d a n
A k a d
M u r a b a h a h 8 1
4 2
D A F T A R
L a m pi ran
i
: F o r m u l i r P e n g a j u a n
L a m pi r a n
2
: S u r a t
L a m p ir a n
3
: Sertifikat
M e m b a c a
L a r n p i r a n
4
:
T e s
L a m p i r a n
5
: B i o d a l a
L a m p i r a n
6
: L e m b a r B i m b i n g a n
L a m p i r a n
7
: J a d w a l
L a m p i r a n
8
: L e m b a r P e r s e t u j u a n
S e l e s a i
Sertifikat
L A M P I R A N
S e w a - B e l i
P T
D i a m o n d
J a y a
M a k m u r
R i s e t
d a n
M e n g h a f a l
A l - Q u r a n ( S u r a t
T O E F L
P e n u l i s
S k r i p s i
P e n e l i t i a n
P e r b a i k a n
x i v
S k r i p s i
P e n d e k )
A B S T R A K
M .
Ihsan Apriansyah/20l4r2220i0068,
Diamond Jaya M a k m u r
Rumusan
masalah
menggantikan
dilakukan
akad
akad,
digunakan
dan akad
P T
adalah
data
deskripsi
konvesiona!
Jaya
karena
perusahaan
M a k m u r
Java
pokok
yang
M a k m u r
digunakan
lebih
Hasil
%
sedikit
kelillangan
tak
laba yang
adanya jaminan sehingga
Ijarah, A k a d Murabahah
X V
Variabel
tenor
dan
P T
harga
risiko
sebesar
adalah
murabahah
Data
>ang
d a t a adalah observasi
teknik
diperoleh
karena
akad
tenor.
kredit
Deskriptif.
digunakan
dan
analisis
data
b a h w a jika akad
laba yang
dengan
2 5 %
dengan
piutang tak tertagih
dan
yang
ijarah
diperoleh
penjualan
dari
akad
Jika
?.
murabahah y a n g
ini adalah
yang
keuntungan,
Paiembang
penjualan
penerapan
ini m e n u n j u k k a n
tertagih
akad
pada
Jaya Ma.kmur m a k a
mark up
piutang
ijarah d a n
Kualitatif dan
penelitian
pada
dan
murabahah
akad
M a k m u r
Jenis penelitian
margin
adalah
dari
dan
Jaya
teknik pengumpulan
pada P T D i a m o n d
mengurangi
murabuiuih d i s y a r a t k a n
K a t a k u n c i : A k a d
Murabahah p a d a
A k a d
sewa-beli
Paiembang,
ujrah
pembelian,
kualitatif.
perusahaan
dapat
akad
menggantikan
indikaior akad,
murabahah d i t e r a p k a n
Diamond
Namun
Analisis
Diamond
Jaya M a k m u r Paiembang.
dengan
harga
P T
penerapan
jika
digunakan adalali data primer dan sekunder d e n g a n
dokumentasi.
dan
ijarah
akad
pada
mengetahui
leasing
Diamond
ijarah
indikaior
Untuk
perusahaan
P T
Ijarah
Akad
penerapan
konvensional
P7~ D i a m o n d
penelitian
penerapan
dengasi
pada
bagaimana
kredit
ini adalah
terhadap
konvensional
Lokasi
adalah
penjualan
Tujuan penelitian
Penerapan
Paiembang.
harga
oleh
k'-edit
pembelian.
ijarah d a n
b i s a lebih kecil.
akad
A B S T R A C T
Ihsan
Apriansyah/2014/222010068,
Application of the Ijarah Conract anj Murabahah
Contracts of PT Diamond Jaya Makmur Paiembang.
M .
The problem of this study was how the application of the Ijarah and Murabahah contracts of
Diamond Jaya Makmur Paiembang was, if it were used to substitute the conventional credits o
Diamond Jaya Makmur Paiembang. The objective of this study was to find out the application
the Ijarah and Murabahah contracts of PT Diamond Jc^a Makmur Paiembang if it were used t
substitute the conventional credits of PT Diamond Jaya Makmur Paiembang. This study us
descriptive research. It was conducted at PT Diamond Jaya Makmur Paiembang. The variable
this study were Ijarah contract with the indicators of contract, Ujrah, and tenor, and Muraba
contract with the indicators of contract, the cost of purchase, the percentage of marginal pro
and tenor. The data used in this study were primary and secondary data. The techniques
collecting the data were using observation and documentation The data analysis used w
qualitative analysis- The technique for analyzing the data was descriptively qualitative. The
showed that the profit gained by PT Diamond Jaya Makmur Paiembang using the Ijarah an
Murabahah contracts was less than the profit using the converUhnal credits. It was due to
25% lost of the company's mark up from the purchase price. However, the company was abl
reduce the bod debts because there was a guarantee requirement which made the risk of the
debts much smaUcr if using the Ijarah and Murabahah contracts
Keywords: Ijarah Conlrtutt, Murabaha Contract
xvi
B A B
I
P E N D A H U L I J A N
A .
L a t a r
B e l a k a n g
M a s a l a h
P e r k e n i b a : i g a n
s e m a k i n
b e r k e n i b a n g ,
k e u a n g a n
n o n b a n k .
n o n b a n k
p a d a
e k o n o m
b a r a t ,
k a p i t a l i s m e
b e i t u m p u k
a w a l
y a i i u
t a n p a
m e m i l i k i
d a m p a k
atau
s i s t e m
b u n i k
finansial.
y a n g
d e n g a n
sistem
m e r a t a ,
k a y a
(
N e g a r a ,
inilah
y a n g
k e m u d i a n
i n i s k i n
tetap
t e r u s
untuk
y a n g
d a n
1
e k o n o m i
s e m a k i n
d a n
t a n p a
y a n g
s i s t e m
d i j a l a n k a n
b a i k
b e r u p a
d a m p a k
m e r a k a
a d a l a h
m e r e k a
b e l a l i a n g a n
s e m a k i n
y a n g
sistein
P e n g a n u t
u s a h a
s e m a k i n
d a n
d e n g a n
k e s u l i t a n
global,
k e u a n g a n
prinsip-prinsip
j a l a n k a n .
m e n g l i a s i l k a n
s i s t e m
2 0 1 1 ) .
ia
t a h u n
l e m b a g a
l e m b a g a
h a r t a
y a n g
k e
m a u p u n
E k o n o m i
apakali
p e m s a h a a n ,
m i s k i n
b e r k e m b a n g l a h
u a n g
k a p i t a l i s m e
a k a n
b a i k
y a n g
m a s y a r a k a t
p i m d i - p u n d i
dinilai
d a n
u s a l i a
t a h u n
m e n g g u n a k a n
lain
t e r p e n t i n g
y a n g
k a y a
o r a n g
t e i h a u a p
m a u p i m
k e p e n i i l L k a n
m e m p e r d u l i k a n
r e s i s t e n s i n y a
y a n g
b a n k
d a r i
b a n k
k a p i t a l i s m c .
k e p a d a
h a r a m
tidak
m e n g u m p u l k a n
E k o n o m i
I n d o n e s i a
k e u a n g a n
k e u a n g a n
m e m p e r d u l i k a n
k a p i t a l i s m e
di
p e r k e m b a n g a n n y a
d e n g a n
Iialal
m a u p u n
k e u a n g a n
l e m b a g a
b e r f o k u s
e k o n o m i
m a m p u
baik
L e m b a g a
h a n y a
m e m p e r d u l i k a n
m o r a l
l e m b a g a
m e n u m p u k .
i n i
s e m a k i n
k e m a k m u r a n
i n d i v i d u
m i s k i n .
b e r b a s i s
)
s e m a r a k
y a n g
a k a n
K a r e n a
s y a r i a h
tidak
s e m a k i n
resistensi
( S o t y a n ;
2
E k o n o m i
p e m i k i r a n
dari
b e r b a s i s
p a r a
k o n v e n s i o n a l .
p r o d u k - p r o d u k
p a s a r
a s u r a n s i ,
p u l a
k e u a n g a n
syariali.
k o p e r a s i ,
H a s i l
y a n g
s y a r i a h , a s u r a n s i
m o d a l
s e p e r t i
m e r u p a k a n
S e l a i n
p e m i k i r a n
b e r l a n d a s k a n
d a r i
r e k a s a d a n a
y a n g
leasing
p a s a r
o l e h
(
p e m i l i k
b a n y a k
a s s e t
s e b a g i a n
d e w a s a
ini
berat
u a n g
u n t u k
d i g u n a k a n
b a n y a k
kondisi
Lessee
m e m b e h
risiko
a d a l a h
terkait
k e r u g i a n
d a n
s y a r i a h ,
k e g a g a l a n
m e l a h i r k a n
I s l a m ,
s p e r t i
seperti
syariah
d a n
p e r b a n k a n ,
t e r d a p a t
l a n d a s a n n y a
s i s t e m
u s a h a
(
b a n y a k
a d a l a h
b i s a
t a n p a
h u k u m
lain.
M e n g h i n d a r i
k e m e r o s o t a n
y a i t u
lebili
u a n g
risiko
k e p e m i l i k a n
k e c e l a k a a n ,
fisik.
J i k a
nilai
ini
finance
b a i k
leasing
sebagai
)
telah
lessor
m e m p e r o l e h
leasing. D i a n t a r a
m e l a l u i
transaksi
s e d a n g k a n
b a i k
a s s e t
a d a n y a
sedikit
tunai,
d e n g a n
p e s a t ,
s e c a r a
p e n y e w a
leasing i n i ,
b u l a n
k a r e n a
d e n g a n
M a s y a r a k a t ,
d i w a r k a n
m e n g g u n a k a n
k e p e n t i n g a n
a j a r a n
p e m b e l i a n
lessee
y a n g
setiap
s e c a r a
y a n g
e k o n o m i
g u n a
d i b a y a r k a n
m u k a .
i m t u k
d i a n t a r a n y a
s e w a
k e m u d i a n
k e u a n g a n
t u m b u l i
t a l i u n .
sebagai
dari
a k i b a t
refleksi
s y a r i a h .
sistem
d i t e r i m a
t r a n s a k s i
y a n g
dari
ini
dari
syariah, r e k s a d a n a
m e n j a d i k a n
p u l u h a n
m a u p u n
y a n g
s e w a
d e n g a n
)
k e u n t u n g a n
k e u n t u n g a n
u a n g
m a s y a r a k a t
s e b a g a i
m o d a l
lease m a u p u n operating lease. S i s t e m
d i g u n a k a n
h a s i l
d e n g a n
l e m b a g a
d a n
/ e a ^ / n ^ berbasis
P e r u s a h a a n
m u s l i m
s y a r i a h , k o p e r a s i
p e r u s a h a a n - p e r u s a h a a n
syariali
i n i
c e n d i k i a w a n - c e n d i k i a w a n
e k o n o m i
p e r b a n k a n
s y a r i a h
t a n p a
u a n g
u a n g
m u k a ,
m u k a
b e s a r
n a m u n
d i b a n d i n g k a n
d i k a r e n a k a n
y a n g
a d a
m a s i h
k e p e m i l i k a n ,
p r o p e r t y .
k e u s a n g a n ,
p a s a r
a s s e t
m e r e k a
liarus
terdapat
T e r m a s u k
p e r u b a h a n
s e w a
g u n a
3
usalia
n a i k
s e c a r a
w a l a u p u n
b i a s a n y a
p e m b a h a n
p e r j a n j i a n
d i s e w a g u n a u s a h a ,
u n t u k
lessee,
p e n j u a l a n .
U n t u k
p e l a n g g a n
p o t e n s i a l
a t a u
p e n j u a l a n n y a .
properti
properti.
N a i n u n
h u b u n g a n
p a n j a n g
nilai
s e w a
sisa.
k e
g u n a
sering
s u a t u
d a p a t
p a d a
a t a u
s e w a
y a n g
kali
p e r i o d e
g u n a
m a s a
u s a h a ,
w a k t u ,
s e w a
k o n d i s i
s e w a .
m e n j u a l properti
d a n
usaha,
b a g i a n
dari
s e b e l u m n y a ,
p r o d u k n y a ,
d e n g a n
sisi
m e n i n g k a t k a n
m e n i n g k a t k a n
s u a t u
v o l u m e
l e s s e e .
K e t i k a
d e n g a n
p e n j u a l
m e n j a g a
b i s n i s
j a n g k a
M e m p e r i a h a n k a n
k e p e m i l i k a n
p r o p e r t i
lessee. Lessor
m e n g h a s i l k a n
m u n g k i n
m e n d a p a t
asset
h u b u n g a n
k e p a d a
Lessor
m e n g g a n t i
d a p a t
u s a h a .
d a n
asset
lessor d a n lessee
g u n a
e k o n o m i
b i s n i s
k e u n t u n g a n
atas
u s a h a ,
s u a t u
h u b u n g a n
s u a t u
g u n a
d i a l i h k a n
a p a b i l a
a k h i r
s i g n i f i k a n
m e m i l i k i
p e r j a n j i a n s e w a
p e m a h
u s a h a
b e r k e l a n j u t a n
t i d a k
s e w a
p a d a
g u n a
. l i k a
m u d a h
m e m p a k a n
g u n a
s e c a r a
w a k t u .
d e n g a n
s e w a
k o n d i s i
lessor, y a i t u
sisi
dibina m e l a l u i
t i d a k
k e u n t u n g a n
I a i n
simasi
b a n y a k
u s a l i a
s i g n i f i k a n
lessee
d k k ,
k a l i
bisnis
I n i
k e
d i s a r a n k a n
m u n g k i n
d a l a m
D a l a m
iiiemperoleli
y a n g
p i l i h a n
m e l e w a t i
s e r i n g
dari
d e n g a n
p e m b e l i
a k a n
tersebut.
y a n g
I l u b m i g a n
d i j u a l ,
w a k t u
p e m s a h a a n
a l a s a n
m e n g a k l i i r i
F l e k s i b i l i t a s ,
d a r i
k e u n t i m g a n
p e n y a l i i r
m u n g k i n
d c n d a .
berubali
p e r u b a h a n
s e d a n g k a n
p r o d u s e n
d e n g a n
s e b u a h
m e n a n g g a p i
lessee
d r a m a t i s ,
nilai
m e n y e w a k a n
k e u n t u n g a n
s e g e r a
dapat
s i s a
asset
( S t i c e ,
2 0 1 1 : 2 8 9 - 2 9 1 ) .
S i s t e m
y a n g
ribawi
m u l a i
b e r a l i h
leasing m a s i h
m e m b u a t
k e p a d a
d i g a n d r u n g i
m a s y a r a k a t
e k o n o m i
m a s y a r a k a t , n a m u n
I n d o n e s i a
b e r b a s i s
y a n g
s y a r i a h
m a y o r i t a s
m e s k i p u n
s i s t e m
leasing
u m m a t
s i s t e m
I s l a m
leasing
4
telah
d i g u n a k a n
p e r k c m b a n g a n
n o n
m a s y a r a k a t
y a n g
k e u a n g a n
m e n i n g g a l k a n
y a n g
s i s t e m
L e m b a g a
m e n a w a r k a n
t a n g g u h
ingin
), s e p e r t i
y a n g
S e h i n g g a
h a l
ini
k e u a n g a n
r i b a w i ,
m e n e r a p k a n
D i a m o n d
y a i t u
J a y a
y a n g
b e r f o k u s
P T
marketing
y a n g
a d a ,
sistem
s e r u p a
M a k m u r .
P T
d i d i n k a n
p a d a
p e n j u a l a n
k e m u d i a n
d a n
J a y a
d a n
b e r t a h a p
P e r k c m b a n g a n
)
y a n g
)
tidak
d a l a m
D i a m o n d
J a y a
M a k m u r
di
P a i e m b a n g
m e m p a k a n
s e c a r a
k r e d i t
o l e h
s a l a h
y a n g
M a k m u r m e n j a l a n k a n
d i l a p a n g a n
setujiii oleh
p e m s a h a a n
p e m s a h a a n - p e m s a h a a n
asuransi
maupm finance lease.
D e m i k i a n
4
u n t u k
surveyor d a n
d a n
p u l a
s e c a r a
a d a l a l i
o r a n g
satu
pesat
d a l a m
s e l a m a
a d a l a h
p e r u s a l i a a n
s e b a g a i
p e m e g a n g
d a g a n g
P a i e m b a n g .
d i b a n t u
m e n a w a r k a n
a k h i r n y a
).
kredit.
ini
p e m s a h a a n
b i s n i s n y a
(
y a n g
p e n e l i t i a n
a d a di k o t a
leasing s a n g a t
s e w a - b e l i
p e r u s a h a a n
teliti
y a n g
m e n g g u n a k a n
s y a r i a h
p e n j u a l a n
s e c a r a
m a s y a r a k a t
leasing (
k e p a d a
telah
p e m b e l i a n
l a g i
berbasis
d a l a m
s y a r i a h
S e h i n g g a
d i
2 0 0 8 ,
b e r g e r a k
di
saiam.
t a n g g u h
s i s t e m
a k a n
leasing (
d i t a w a i k a n
/easing { s e w a - b e l i
t a h u n
y a n g
p u n
k e u a n g a n
d e n g a n
y a n g
m e n e r a p k a n
p a d a
D i a m o n d
a d a n y a
k e u a n g a n
m a s y a r a k a t
n o n
p e m b a y a r a n
Leasing y a n g
cash & credit y a i i g
u t a m a
y a n g
d a n
ijarah d a n murabahah
s i s t e m
P e m s a h a a n
s a h a m
s y a n a h
d e n g a n
i n g i n
a k a d
D e n g a n
l e m b a g a - l e m b a g a
s y a r i a h ,
murabahah, ijarah,
peneliti
tahun,
k o n v e n s i o n a l .
p r o d u k
ini d e n g a n
P T
berbasis
p u l u h a n
d a r i
s i g n i f i k a n
p r o d u k - p r o d u k
m e m b e l i
sistem
c u k u p
I n d o n e s i a
p a r a
p r o d u k - p r o d u k
b a r a n g
j i k a
o l e h
d i k i r i m .
d i b a n d i n g k a n
operating lease
p e r b a n k a n .
b a i k
p e n g g u n a a n
a k a d - a k a d
s y a r i a h
u n t u k
5
leasing s e m a k i n
k e p e r l u a n
b a r a n g
s e c a r a
a n g s u r a n
Leasing
d a l a m
i n g i n
b a r a n g
p u n
o l e h
y a n g
k o n v e n s i o n a l
M a k m u r
P T
j i k a
a l t e m a t i f
nilai-nilai
p e m b e l i a n
s y a r i a h ,
s y a r i a l i
y a n g
m a k a
J a y a
d i t e r a p k a n
y a n g
s e b a g a i
b a n y a k
b e r a l i h
s u a t u
m e n g g u n a k a n
latar
k e
k e s a d a r a n
I s l a m
s e m a k i n
u n t u k
o l e h
t u m b u h
b e r a g a m a
d a n
I s l a m
m e n g k o n s e n t r a s i k a n
a k a d
objek
h a l
i n i
o b j e k
p e n e l i t i a n
k o n v e n s i o n a l
k o n s e p - k o n s e p
p e l u a n g
b e s a r
y a n g
P T
b e r b a s i s
p e n e l i t i a n .
k a r e n a
k o n s e p
P T
a d a n y a
dari
s c h i n g g a
leasing-
J a y a
H a l
u n t u k
leasing
d e n g a n
M a k m u r
D i a m o n d
J a y a
p e r m i n t a a n
d a r i
a k a d - a k a d
dari
c a r a
s y a r i a l i .
t e r t a r i k
D i a m o n d
y a n g
d e n g a n
leasing
p a d a
a g a r
a n g s u r
penehti
s y a r i a h
d a l a m
k e p a d a
leasing
b e l a k a n g
d i j a d i k a n
leasing
b a r u
d i t a w a r k a n
I n d o n e s i a
p e n j u a l a n
M a k m u r untuk m e n g e t a h u i
p a d a
k a r e n a
y a n g
k h u s u s
t a n g g u h
s y a r i a h .
p e n g g u n a a n
p e m s a h a a n
d i j a d i k a n
y a n g
s e c a r a
a l t e m a t i f
b e r a g a m a
leasing s y a r i a h
p e n d u d u k
m e n j a d i k a n
k o n v e n s i o n a l
terjadi
m a y o r i t a s
b a g i
b t n n e t a m o r f o s i s
m e n j a d i
s i s t e m
D i a m o n d
ini
! n i
sebagai
k o n s e p - k o n s e p
m a y o r i t a s
telah
m u l a n y a
i m t u k
b e s a r
p e n j u a l a n
m a s y a r a k a t
y a n g
d e n g a n
berbasis
p e n y e d i a
a n g s u r .
l e m b a g a
y a n g
m e m p e r b a n d i n g k a n
s e b a g a i
Indonesia
s e m a k i n
d e n g a n
M a s y a r a k a t
p e n g g u n a
sebagai
d e n g a n
m i n a t
secara
b a n y a k n y a
p e n j u a l a n n y a
i n i l a h
m e n a r i k
d i k a r e n a k a n
b e l u m
leasmg
s e s u a i
m e m p a k a n
b e n n u a m a l a h
P e l u a n g
d i t a w a r k a n
y a n g
m a s y a r a k a t
b e r k e m b a n g
d a n
p a s t i
p e m b e l i a n
d a n
I s l a m .
s y a r i a h
n a m u n
k e a g a m a a n
b a i k
y a n g
m a s y a r a k a t
leasing s y a r i a h .
m u n c u l l a h
p e i l a l i a n
dilirik
s y a r i a h
p e n n i n t a a n
ini
6
p e n e l i t i
ingin
M a k m u r
m e n c o b a
m e n g u b a h
m a s i h
k o n v e n s i o n a l
y a n g
m e n g g u n a k a n
k o n s e p
b e r t e n t a n g a n
m u s l i m ,
y a i t u
s e d a n g k a n
j i k a
gharar
t e r s e b u t
d e n g a n
t e r s e b u t ,
p e n e l i t i a n
Murabahah P a d a
P e r u m u s a n
p e n e l i t i a n
I X i j u a n
b e r l a k u
y a n g
ijarah
itu
D i a m o n d
jelas
p e n e l i t i
tertarik
" P e n e r a p a n
J a y a
M a k m u r
u n t u k
A k a d
s e o r a n g
gharar),
( a k a d
murabahah a k a n
y a n g
leasing
k a r e n a
muamalah
untuk
J a y a
leasing
m e n j a d i
t i d a k
d a n
b e r j u d u l ,
D i a m o n d
s e l a m a t
m e n e l i t i
Ijarah
d a r i
h a l
d a n
P a i e m b a n g " .
M a s a l a h
p e m b a h a s a n
P e n e r a p a n
M e n g g a n t i k a n
M a k m u r
P T
P I
o p e r a s i o n a i n y a ,
y a n g
dari
y a n g
ini p e r m a s a l a h a n
B a g a i m a n a
a k a d
d i g i m a k a n
d i k o n v e r s i
d a l a m
transaksi
M a k a
y a n g
u n t i i k
atiiran-aturan
m e n g g u n a k a n
B e r d a s a r k a n
C .
syariali
m e l a k u k a n
p e r k a r a
A k a d
B .
d e n g a n
s i s t e m
p e n j a b a r a n
a k a n diteliti
Ijarah
A k a d
P e n j u a l a n
P a i e m b a n g
y a n g
d a n
K r e d i t
a d a l a h
d a n
di
i n a k a
d a l a m
:
A k a d
K o n v e n s i o n a l
atas,
P a d a
Murabahah
P T
D i a m o n d
J i k a
J a y a
?
P e n e l i t i a n
T u j u a n p e n e l i t i a n
P e n e r a p a n
a k a d
p e r u s a h a a n
k o n v e n s i o n a l
ijarah
leasing j i k a
p a d a
P T
i n i
adalali i m t u k
d a n
a k a d
murabahah yang d i l a k u k a n
m e n g g a n t i k a n
D i a m o n d
m e n g e t a h u i :
s e w a - b e l i
J a y a M a k m u r
p a d a
P a i e m b a n g .
t e r h a d a p
p e n j u a l a n
k r e d i t
7
D .
M a n f a a t
P e n e l i t i a n
j M a n f a a t
1.
y a n g
B a g i
m e n a m b a h
akuntansi
B a g i
P T . D i a m o n d
k o n s e p
B a g i
D a p a t
ini a d a l a h
;
atau
a k a d
p e n g e t a l u i a n
ijarah d a n
m e n g e n a i
a k a d
a k a d - a k a d
murabahah.
M a k m u r
k o n t n b u s i ,
m a s u k a n
d a n
d i t e r a p k a n k e p a d a
b a h a n
p e m i k i r a n
m e n g e n a i
p e r u s a h a a n .
A l i n a m a t e r
k h a z a n a h
s t a f p e n g a j a r
B a g i
J a y a
s y a r i a h u n t u k
M e n a m b a h
4 .
w a w a s a n
s y a r i a l i k h u s u s n y a
M e m b e r i k a n
3 .
penelitian
P e n u l i s
D a p a t
2.
d i h a r a p k a n d a r i
d a n
y a n g
i l m u
p c n g e t a h u a n
d a n
r e f e r e n s i
bagi
m a h a s i s w a ,
l a i n n y a .
M a s y a r a k a t
m e m b e r i k a n
p r o d u k - p i o d u k
e d u k a s i
s y a r i a i i d a n
k e p a d a
m a s y a r a k a t
m e n i n g g a l k a n
u n t u k
p r o d u k - p r o d u k
m e m b u d a y a k a n
k o n v e n s i o n a l .
B
A
B
K A J I A N
A .
P e n e l i t i a n
P e m b i a y a a n
1.
s e b e l u m n y a
M n r a b a h a h
M i n g g u
a d a l a h
d i l a k u k a n
B a g a i m a n a
B a g a i m a n a
K a n t o r
T u j u a n
1.
p r o s e s
d a r i
U n t u k
U n t u k
" X "
P a d a
o l e h
P T .
j u d u l
B a n k
N u r
A i n i
P e n e r a p a n
" X "
K a n t o r
R a h m a n
S y a r i a h
d a t a
a t a u
"
C a b a n g
X
S i s t e m
C a b a n g
( 2 0 1 0 ) .
p e n e r a p a n
J a k a r t a
a d a l a h
P a s a r M i n g g u
p r o s e s
p e n g a j u a n
P a s a r
s i s t e m
S y a r i a h
a d a l a h
A k u n t a n s i
S y a r i a h
R u m u s a n
J a k a r t a
m a s a l a h n y a
u m u m
d a r i
J a k a r t a
P a s a r M i n g g u
murabahah
p e m b i a y a a n
d i
B a n k
?
" X "
?
p e m b i a y a a n
di
B a n k
"
X
"
K a n t o r
M i n g g u .
d a n
p e n e r a p a n
J a k a r t a P a s a r
a d a l a h
d a t a
w a w a n c a r a ,
d e s k r i p t i f
S y a r i a h
a k u n t a n s i
:
d i g u n a k a n
d a t a
p r o s e d u r
a d a l a h
J a k a r t a
C a b a n g
" K a n t o r
d a n
i n i
m e n g a n a l i s a
y a n g
p e n g a j u a n
S y a r i a h
m e n g a n a l i s a
p e n g u m p u l a n
a n a l i s i s
s i s t e m
p e n e l i t i a n
K a n t o r
D a t a
B a n k
C a b a n g
C a b a n g
2 .
d e n g a n
:
murabahah d i
2 .
r U S T A K A
S e b e l u m n y a
P e n e l i t i a T x
P a s a r
H
kualitatif.
8
a k u n t a n s i
murabahah
d i
B a n k
M i n g g u .
p r i m e r
d a n
d o k u m e n t a s i ,
data
d a n
s e k u n d e r .
T e k n i k
o b s e r v a s i .
T e k n i k
9
P e r s a m a a n
a n t a r a d u a
1.
M e m b a h a s
2.
T e k n i s
3.
D a t a
P e r b e d a a n
1.
2.
ini
P e n e l i t i a n
h a n y a
L a u d a s a n
:
murabahah
d e s k r i p t i f
d a t a
i n i
p r i m e r
a d a l a h
d a n
d a t a
s e k u n d e r
:
ijarah s e d a n g k a n
v a r i a b e l
murabahah
p e n e l i t i a n
s e b e l u m n y a
s a j a .
m e n g k o n v e i s i
d e n g a n
m e n g a n a l i s i s
a d a i a h
a k a d
a d a l a h
p e n e l i t i a n
p e r u s a h a a n
b e r l a n d a s k a n
1.
a d a l a l i
m e m b a h a s
ini
ini
v a r i a b e l
d i g u n a k a n
v a r i a b e l
m e n j a d i
B .
d a t a
a n t a r a d u a
P e n e l i t i a n
h a n y a
t e n t a n g
a n a l i s i s
y a n g
p e n e l i t i a n
p e m s a h a a n
a k a d
a k a d
s y a r i a h
y a n g
y a n g
b u k a n
s e d a n g k a n
t e l a h
b e r l a n d a s k a n
p e n e l i t i a n
d i t e r a p k a n
s y a r i a h
s e b e l u m n y a
d i p e r u s a h a a n
y a n g
s y a r i a h .
T e o r i
A k a d
A k a d
b e r a r t i
i k a t a n
h u k u m
I s l a m ,
p e n e r i m a a n
m e n i m b u l k a n
t e r j a d i
o r a n g
d a l a m
a t a u
a k a d
(qabul)
a d a l a h
h a r u s
p e n u h i l a h
d i b e n a r k a n
t e r h a d a p
d i p e n u h i
j a n j i
a n t a r a
d a n
( a k a d )
M e n u m t
p e n y e r a h a n
o l e h
o b j e k n y a .
t i d a k
m u . . . "
b o l e h
( Q S .
A k a d
1).
t e r m i n o l o g y
{ijab)
s y a r i a h ,
d i i n g k a r i .
5 :
al- 'uqud,
j a m a k n y a
(al-rabath).
p e r t a l i a n
y a n g
h u k u m
al- 'aqd,
A r a b
m e n g i k a t
a k i b a t
( d i s e p a k a t i )
b e r i m a n
b a h a s a
y a n g
" W a h a i
d a n
y a n g
s u d a h
o r a n g -
1 0
A k a d
a )
d i k e l o m p o k k a n
m e n y a n g k u t
t r a n s a k s i
p a d a
birr
tabaTu'
b )
p e r j a n j i a n
itu
i n v e s t a s i ,
C o n t o h :
b c r b u a t
k e b a i k a n .
y a n g
b e r a r t i
j u a l - b e l i ,
d i b a g i
y a n g
T r a n s a k s i
m e n c a r i
d e n g a n
t u j u a n
Tabarru'
k e b a i k a n .
D e n g a n
u m u m
a k a d
m e m i n j a m k a n
b e r a s a l
C o n t o h
a k a d
j a s a
d e m i k i a n ,
tabarru':
k i t a
m e i n i n j a m k a n
{lending yourself),
k i t a
d a n
(giving something).
i n i
m e n y a n g k u t
d i l a k u k a
k o m e r s i a l .
t i n g k a t
m e n j a d i
C o n t o h
k e p a s t i a n
c l u a
m e n g a n d u n g
t r a n s a k s i
d e n g a n
s e w a - m e n y e w a ,
suat
u n t u k
l a b a
m e n c a r i
tijarah
s e g a l a
a d a l a h
( / o r
p r p / / /
k e u n t u n g a n ,
a k a d - a k a d
I a i n - I a i n .
d a r i
h a s i l
b e s a i ,
j e n i s
k e t i d a k p a s t i a n
t u j u a n
a k a d
d a n
k e l o m p o k
Natural uncertainty contract
a l a m i a h
p e r j a n j i a n
u n t u k
d i l a k u k a n
I a i n - l a i n .
y a n g
A k a d
b e r s i f a t
B e r d a s a r k a n
tijarah d a p a t
b i s n i s
tabarru'
A r a b ,
b e n t u k
s e s u a t u
transaction).
k a r e n a
m a c a m
tijarah / muawadah {compensational contract)
m a c a m
a )
d a n
{lending money),
A k a d
s e g a l a
b e r i k u t :
qard, rahn, hiwalah, kafalah, wadiah, hibah, waqof
tiga
m e m b e r i k a n
s e b a g a i
t r a n s a k s i
r a n g k a
b a h a s a
h a d i a h ,
m e m p u n y a i
A k a d
d a l a m
d a l a m
a d a l a h
shadaqah,
u a n g
y a i t u
{not for profit transaction).
b u k a n
k o m e r s i a l .
l o l o n g - i i i e n o l o n g
k a t a
n i r l a b a
h a k i k a t n y a
k e u n t u n g a n
d a r i
d u a ,
iabarru'{gratuitous contract)
A k a d
i n i
m e n j a d i
y a n g
a k a d
y a i t u :
k o n t r a k
d a l a m
d i p e r o l e h ,
t r a n s a k s i
p e r o l e h a n
y a n g
s e c a r a
k e u n t u n g a n .
musyarakah, mudharabah, muzara 'ah, musaqah,
d a n
11
mukhabarah,
b e n t u k n y a
a d a l a h
b i s n i s .
a k a d j e n i s
i n i
U n t u k
t e t a p
d a n
d i t e n t u k a n
a k a d
k e r j a s a m a
d i l a r a n g
t e r l e b i h
m e m i n l a
d a h u l u ,
u n t u k
h a s i l
k a r e n a
m e l a k u k a n
y a n g
h a l
ini
b e s a m y a
s a m a
d e n g a n
r i b a .
b )
Natural certainty contract
y a n g
m e . n i i l i k i
s e g i
j u m l a h
istishna',
d a n
p e n y e r a h a n n y a .
u p a h
m e n j a d i
gharar
a t a u
R u k u n
a )
w a k t u
p e n d a p a t a n
d i b u a t
P e l a k u ,
d a n
y a i t u
p e m b e l i ,
b e n t u k n y a
m e n g u p a h ) .
m e m e n u h i
s e b a t
b )
d a l a m
p e n d a p a t a n n y a ,
a k a d
p e r t u k a r a n
D a l a m
a k a d
j e n i s
s e l i i n g g a
t i d a k
p a s t i ,
k a r e n a
s e c a r a
h a l
ini
s y a r i a h
i n i
b i s n i s
b a i k
d a r i
murabahah, saiam,
C o n t o h :
a d a l a h
p a s t i
s y a r a t
s a h n y a
p a r a
s u a t u
p i h a k
d a n
s y a r a t
o r a n g
a d a
( 3 )
( j u a l - b e l i ,
k e u n t u n g a n
t i d a k
a k a n
m i t r a
d e n g a n
p i h a k
y a n g
t i g a .
m e l a k u k a n
m e n y e w a k a n ,
U n t u k
y a i t u ,
a k a d
y a n g
y a n g
s e b a g a i n y a ) .
b o l d ;
m e n i m b u l k a n
a k a d
m e r d e k a ,
( p e n j u a l
k a r y a w a n
m i t r a
y a n g
y a i t u :
d a n
d a l a m
m a j i k a n ,
musyarakah,
m e l a k u k a n
mukaJaf,
d a n
a k a d
d a n
h a r u s
o r a n g
y a n g
a k a l n y a .
O b j e k
a k a d
d e n g a n
d i l a k u k a n n y a
b a r a n g
t r a n s a k s i
k e t i d a k p a s t i a n .
p e n y e w a
I a i n
d a n
s u d a h
shahibul mal d a n mudharib,
d a n
k o n t r a k
k e u n t u n g a n
ijarah',
s e w a - m e n y e w a ,
j e n i s
k e p a s t i a n
d a n
d a n
s u a t u
m e r u p a k a n
d a g a n g a n ,
s u a t u
o b j e k
s e b u a h
k o n s e k u e n s i
t r a n s a k s i
m u d h a r a b a h
t e r t e n t u .
d a n
y a n g
O b j e k
m u s y a r a k a h
h a m s
j u a l
a d a
b e l i
a d a l a h
a d a l a h
m o d a l
1 2
d a n
k e i j a .
O b j e k
d i s e w a k a n
c )
I j a b
d a n
K a b u l
m e n y e w a
a d a i a h
m a n f a a t
a t a s
b a r a n g
y a n g
s e t e r u s n y a .
m e r u p a k a n
m e n u n j u k k a n
2.
s e w a
m e r e k a
s u a t u
s a l i n g
k e s e p a k a t a n
ridha
( S r i &
d a r i
W a s i l a h ,
p a r a
2 0 0 8 :
p e l a k u
d a n
7 0 - 7 2 ) .
Leasing
Leasing
p e r u s a h a a n
d i g u n a k a i i
a t a u
d a l a m
o l e h
s e w a - g u n a - u s a h a
b e n t u k
s u a t u
p e r u s a h a a n
t e r s e b u t
b e r s a n g k u t a n
a t a u
s i s a
u a n g
d a p a t
t r i w u l a n
m e m p e r o l e h
N o m o r
e n a m
7
b e r b e d a
J a n u a r i
m o d a l
j i k a
p e r s y a r a t a n
s e k a l i
M e n t e r i
u n t u k
s e r t a
d e n g a n
y a n g
d a p a t
b e r d a s a r k a n
h a k
p i l i h
m o d a l
s e w a
d i a n g s u r
d a n
beli
setiap
M e n t e r i
3 2 / M / S K / 2 1 7 4 ,
N o m o r
n i l a i
leasing
m e l a k u k a n
j a l a n
b a g i
y a n g
t > e r d a s a r k a n
lessor. ( K e p u t u s a n
p i h a k
u n t u k
u n t u k
b u l a n ,
b e r s a m a
P e r d a g a n g a n
3 0 / I C p b / I / 7 4
1 9 7 4 ) .
p e m b i a y a a n
k i t a
D e n g a n
P e r i n d u s t r i a n ,
N o m o r
leasing
w a k t u
m o d a l
k e p a d a
t e r t e n t u ,
d e n g a n
d i s e r t a i
b e r s a m a .
b e r p r o d u k s i ,
1 2 2 / M K / T V / 7 4 ,
M e l a l u i
b a r a n g
b u t a n
K e u a n g a n ,
K e p .
T a n g g a l
d i g i m a k a n
w a k t u
p e m b i a y a a n
m o d a l
b a r a n g - b a r a n g
j a n g k a
b a r a n g
k e g i a t a n
b a r a n g - b a r a n g
m e m b e l i
d i s e p a k a t i
s e t i a p
j a n g k a
b e r k a l a
m e i n p e r p a n j a n g
d a p a t
a t a u
M e n t e r i
u n t u k
t e l a h
l a n g s u n g
u n t u k
s e c a r a
y a n g
p e r u s a l i a a n
p e n y e d i a a n
p e r u s a h a a n
p e m b a y a r a n - p e m b a y a r a n
a d a l a h
leasing p e r u s a h a a n
o p e r a s i o n a l
d e n g a n
m e n g a j u k a n
k r e d i t
j a m i n a n
y a n g
b e s a r .
m u d a h
k e p a d a
B a g i
d a p a t
d a n
m e m p e r o l e h
c e p a t .
b a n k
H a l
y a n g
p e n a s a h a a n
y a n g
ini
b a r a n g -
s u n g g u h
m e m e r l u k a n
m o d a l n y a
1 3
k u r a n g
a t a u
m e m b a n t u
m e n e n g a h ,
p e r u s a h a a n
leasing
j a n g k a
b e r s a n g k u t a n .
tertentu
b i a y a
M e n t e r i
N o .
h a l
y a n g
y a n g
K e u a n g a n
m e m e r l u k a n
d a n a
M e n t e r i
S e j a l a n
d e n g a n
p e r m a s a l a h a n
M u l a i
d a r i
P e r b e d a a n
l a p o r a n
t a n g g a l
leasing
k e u a n g a n ,
a k h i r
p a j a k
p e r t a m b a h a n
p e n g h a s i l a n
t a h u n .
p a j a k
p a s a l
B i a y a - b i a y a
s u r a t
m e n g h e m a t
l e b i h
s e c a r a
k e p u t u s a n
R e p u b l i k
t e n t a n g
w a k t u
d a n
p a l i n g
m e n y e b a b k a n
s e d e r h a n a
p e r b e d a a n
d a n
b a n y a k
a k i b a t n y a
I n d o n e s i a
d a n
d a l a m
n i l a i ,
s e d a n g k a n
p e r t a m b a h a n
2 3 ,
h a l
y a n g
i n i
n i l a i
k a r e n a
b e r k a i t a n
u n t u k
J u g a
k o m p l e k s .
y a n g
d i p e r l a k u k a n
p a j a k
p e n g h a s i t a n
d e n g a n
t r a n s a k s i
d i k e n a k a n
d i s a m p i n g
p e m o t o n g a n
s e b a g a i
lease
r u m i t .
p e n g u n g k a p a n
operating lease
d i k e n a k a n
N o .
leasing.
u s a h a
s a m p a i
p a d a
d e n g a n
d a n
p e r e k o n o m i a n
s e m a k i n
t u n a i ,
b e r s a m a
I n d o n e s i a
p c r i z i n a n
t i d a k
leasing
p e r j a n j i a n
m e m b e l i
y a n g
m o d a l
t e t ^ i
Capital lease d a n operating lease s a m a - s a m a
b a d a n
d i k e n a k a n
1 9 7 4
p a j a k
b a r a n g
3 2 / M / S K / 2 / 1 9 7 4 ,
leasing
y a n g
p e r l a k u a n
m e l a l u i
N o ,
m e l i b a t k a n
leasing
j e n i s
d e n g a n
d a p a t
S e t e l a h
m o d a l
t i b a - t i b a ,
m e n g a d a k a n
P e r d a g a n g a n
F e b r u a r i
b a r a n g
leasing a k a n
d i k e n a l
p e r k c m b a n g a n
y a n g
j e n i s
7
d a p a t
d i b a n d i n g
K E P - 1 2 2 / M K / I V / 2 / 1 9 7 4 ,
k e g i a t a n n y a .
s e b a g i a n
s e c a r a
m e l a k u k a n
leasing b a r u
d a n
r o d a
m e m b e l i
p r o d u k s i
leasing a k a n
p e r j a n j i a n
d a p a t
c u k u p ,
D e n g a n
p e n g e l u a r a n
I n d o n e s i a
3 0 / K p b / l / 1 9 7 4
b i a s a .
m e n j a l a n k a n
p r o s e s
t u n a i
m e n g a t a s i n y a .
D i
d a l a m
p e r u s a h a a n
s u a t u
d a i i a
d a l a m
m e l a k u k a n
P e r u s a h a a n
d a l a m
m e m p u n y a i
u n t u k
s e l e s a i ,
d e n g a n
s e w a
d i a n g g a p
p a j a k
m e n y e w a
s e b a g a i
1 4
b i a y a
u s a h a
b a g i
p i h a k
M u n c u l n y a
b a g i
p a r a
t u n a i
m e r e k a
b i s a
m o d a l
t a h u n
a t a u
j a n g k a
l e b i h .
w a k t u
d a n
a d a n y a
h a k
operational lease
f i s k a l
p e n d a p a t a n
p e r a l a t a n
/
p e r u s a h a a n
m e m b i a y a i
s e p e n i
T e t a p i
j i k a
l i m a
j u g a
d a l a m
d i t i n j a u
d a r i
d i p e r h i t u n g k a n
d i a n g g a p
b e g i t u
tidak
h i n g g a
p e n g u s a h a
capital lease
lease
p e m b a y a r a n
leasing
k e m u d a h a n
l a i n
d a n a
b a r a n g - b a r a n g
t a h u n
p a r a
k e u n t u n g a n
t r a n s a k s i
p a j a k .
a t a s
l a i n n y a
S u a t u
t i g a
m e n a r i k
M e l a l u i
p e m b e l i a n
a n t a r a
di
y a n g
m e n g g u n a k a n
p e m s a h a a n .
t e r s e b u t
o p s i .
a d a l a h
k e n a
c e n d e r u n g
s e b a g a i
h a l n y a
P e r d a g a n g a n
b a r a n g
b a i k
m o d a l
s e c a r a
s u r a t
F e b r u a r i
b e n t u k
p e r u s a h a a n
d i g u n a k a n
l a n g s u n g
N o m o r
1 9 7 4
m a u p u n
B e r s a m a
I n d u s t r i
p e n y e d i a a n
u n t u k
u n t u k
K e p u t u s a n
d a n
1 2 2 / M K / I V / 2 / 1 9 7 4 ,
7
leasing a r t i n y a Equipment funding,
u m u m
leasing m e n u r u t
d a l a m
h a l
a l t e m a t i f
b i a y a
j i k a
d i t i n j a u
k o m e r s i a l .
S e c a r a
t a n g g a l
u n i u k
k e u n t u n g a n - k e u i i t u n g a n
s e b a g a i
s e g i
m e r e k a
p e n g e m b a l i a n
D i s a m p i n g
k e u a n g a n
d a r i
i n i
m e r u n a l c a n
o p e r a s i o n a l
d a n a
l a p o r a n
m e n g u r a n g i
s a a t
k e g i a t a n
m e m p e r o l e h
m e m p e r o l e h
p e n g u r u s a n ,
k a r e n a
u n t u k
d e n g a n
leasing
l e m b a g a
p e n g u s a h a
r u p i a h
lessee.
R e p u b l i k
3 2 / M / S K / 2 / 1 9 7 4 ,
a d a l a h :
" S e t i a p
b a r a n g - b a r a n g
j a n g k a
w a k t u
t i d a k
d a n
tertentu,
p e m b i a y a a n
p r o d u k s i
l a n g s u n g .
K e u a n g a n
I n d o n e s i a
k e g i a t a n
m o d a l
p r o s e s
p a d a
M e n t e r i
y a i t u
N o m o r
P e n g e r t i a n
d a n
K
E
P
-
3 0 / K p b / I / 1 9 7 4
p e r u s a h a a n
d i g u n a k a n
b e r d a s a r k a n
M e n t e r i
N o .
p e m b i a y a a n
u n t u k
s u a t u
o l e h
s u a t u
p e m b a y a r a n -
15
p e m b a y a r a n
t e r s e b u t
s e c a r a
u n t u k
m e m b e l i
m e m p e r p a n j a n g
d i s e p a k a t i
y a n g
a d a
d e f i n i s i
b a r a n g - b a r a n g
i v a k t u
w a k t u
p i l i h
y a n g
b e r d a s a r k a n
b a g i
b e r s a n g k u t a n
n i l a i
m e n y e w a
lessee.
o l e h
s e s u a t u
H a k
lessee
p e m b a y a r a n
''Leasing
b e r i k u t :
p e m i h k a n
h a n y a
u a n g
atas
s i s a
b a r a n g
b a r a n g
y a n g
t e l a h
atas,
m a k a
u a n g
d i
a d a l a h
m e n g g ' i n a k a n
s e w a
p e r u s a h a a n
a t a u
t e l a h
L o n d o n
p e r j a n j i a n
m o d a l
m o d a l
b a r a n g
d i t e n t u k a n
t e r t e n t u
t e r s e b u t
m o d a l
d a l a m
t e r t e n t u " .
B e r d a s a r k a n
p e n g e r t i a n
m o d a l
leasing
leasing s e b a g a i
s e d a n g k a n
b e r d a s a r k a n
h a k
Equipment Leasing Association
d i t e n t u k a n
lessor
p a d a
t e r s e b u t
/
d e n g a n
d i s e r t a i
lessor d a n lessee u n t u k
d i p i i i h
j a n g k a
j a n g k a
b e r s a m a " .
m e m b e r i k a n
a n t a r a
b e r k a l a
l e a s i n g
b e b e r a p a
t e r d i r i dari
a )
P e m b i a y a a n
b )
P e n y e d i a a n
c )
J a n g k a w a k t u
d )
P e m b a y a r a n
e )
A d a n y a
h a k
f)
A d a n y a
n i l a i
g )
A d a n y a
p i h a k
lessor
h )
A d a n y a
p i h a k
lessee
p e n g e r t i a n
b e b e r a p a
d i
e l e m e n
p e r u s a h a a n
b a r a n g - b a r a n g
m o d a l
t e r t e n t u
s e c a r a
p i l i h
s i s a
b e r i c a l a
( o p t i o n
y a n g
right)
d i s e p a k a t i
b e r s a m a
di
b a w a h
p a d a
i n i :
p r i n s i p n y a
1 6
P e m b i a y a a n
s e d e r h a n a
y a n g
d a l a m
p r o s e d u r
d i g u n a k a n
S e b a g a i
leasing
d a n
s e b a g a i
s u a t u
p e r u s a l i a a n ,
m e l a l u i
p e l a k s a n a a n n y a
p e m b a y a r a n
a l t e m a t i f
s u m b e r
p e m b i a y a a n
a l t e m a t i f
o l e h
o l e h
d a n
p e m b i a y a a n
leasing d i d u k u n g
m a k a
m e r u p a k a n
y a n g
k a r e n a
t a m p a k
m o d a l
b a g i
leasing
i t u
l e b i h
s a n g a t
m e n a r i k .
p e r u s a h a a n -
k e u n t u i i g a n - k e u n t u n g a n
s e b a g a i
b e r i k u t :
a )
b )
F l e k s i b e i , a r t i n y a
p e r u s a h a a n
y a i t u
s e d e m i k i a n
r a p a
l i d a k
y a n g
lease
d i
j a m i n a n
y a n g
b a g i
m e n j a d i
lease
s u a t u
m e n g g u n a k a n
leasing u
y a i t u
s e d e r h a n a
t i d a k
m o d a l
d a n
d i b a n d i n g k a n
p e n g a t u r a n
o l e h
t i d a k
k e b u t u h a n
lease d a p a l
p e r i o d e
d i a t u r
p e r u s a l i a a n .
h a k
k e p e m i l i k a n
p e m b a y a r a n
a k t i v a
y a n g
m e n y e d i a k a n
down payment
t e r l a l u
b e s a r ,
s a h
lease
d'llease
l e b i h
k r e d i t
d a n a
( D P )
j a d i
m o d a l
y a n g
p e l a y a n a n ,
d e n g a n
a t a u
d e n g a n
a t a s
a k t i v a
d e n g a n
s e s u a i
s u d a h
m e r u p a k a n
s e n d i r i .
b a r a n g
a r t i n y a
s e c a r a
c e p a t
d a l a m
i n
A K A D
P A D A
P T
U A R A H
D I A M O N D
D A N
A K A D
J A Y A
M U R A B A H A H
M A K M U R
P A L E M B A N G
S K R I P S I
N A M A
: M .
N I M
: 2 2
U N I V E R S I T A S
I H S A N
2 0 1 0
M U H A M M A D I Y A H
F A K U L T A S
E K O N O M !
2 0 1 4
i
D A N
A P R I A N S Y A H
0 6 8
P A L E M B A N G
B I S N I S
P E N E R A P A N
A K A D
P A D A
P T
U A R A H
D
U
M
O
N
D A N
D
A K A D
J A Y A
M U R A B A H A H
M A K M U R
P A L E M B A N G
D i a j u k a a
U n t u k
M c m c n a h i
M e w p e r o k h
G c l a r
S a U l i
N A M A
M .
N I M
2 2
U N I V E R S I T A S
S t i t v
S a r j a n a
I H S A N
2 0 1 0
M U H A M M A D I Y A H
F A K U L T A S
E K O N O M I
2 0 1 4
ii
D A N
P c r s y a n i t a D
E k o n o m i
A P R I A N S Y A H
0 6 8
P A L E M B A N G
B I S N I S
F E R N Y A T A A N
S a y a
y a n g
b e r t a n d a
b a w a h
: M .
N I M
: 22
M e n y a t a k a n
a d a
A p a b i l a
di
N A M A
P R O G R A M
tidak
t a n g a n
b a h w a
b a g i a n
s a n k s i
:
s k r i p s i
ini
y a n g
d i k e m u d i a n
i n e n e r i m a
S T U U I
d a n
i n i :
I h s a n
2 0 1 0
telah
b a h w a
s e g a l a
P L A G I A T
A p r i a n s y a h
0 6 8
A K U N T A N S I
m e r u p a k a n
h a r i
B E B A S
d i t u l i s
s e n d i r i
p e n j i p l a k a n
p e m y a t a a n
d e n g a n
k a i y a o r a n g
ini
t i d a k
s u n g g u h - s u n g g u h
lain.
benar,
m a k a
s a y a
k o n s e k u e n s i n y a .
P a l e m b a n g , 9 o A g u s t u s
P e n u l i s
;
.
T E M P E t
Mi,
•
•mi 11,1 s, Hc- [ I'
M .
iv
I h s a n
d a n
A p r i a n s y a h
2 0 1 4
s a n g g u p
M
O
T
T
O
D
A
N
P
E
R
S
E
M
B
A
H
A
N
M o t t o :
' M o n u o i a
u n t t i k
t l a n g a
M p i g g t m o p i
t l i d a p n g a
M f t n g e l e s a i k a n
t l p o
toibari
y a u g
T i c l a h
M i c n y i a p k a n
D i g a r i s k a n
p e r b f t K a l a n
p f t r j a l a n a n "
( F e n u U s )
S k r i p s i
K u
iei
P e r s e m b a h l U B
4
A l U b
4
P a p a
4
N e n c k
S
W
T
d a a
d a a
d a o
M a m a
K e l u a r g a k v ,
4
P e m b i m b i n g k H
4
R a s H l i l l a t a
T c r c i o t a
G u r a k u
4
T e m a n - t e m a a k u
A l m a m a t e r
V
:
A d i k - a d i k k u
4
4
k e p a d a
( U M P )
S
A
W
t^llah
u n t u k
P R A K A T A
A s s a l a m u ^ a l a i k u m
S e g a l a
k a r e n a
puji
d e n g a n
m e n y e l c s a i k a n
M u r a b a h a h
U c a p a n
t e r i m a
S y a h i d d i n
k e p a d a
a d i k - a d l k k u
A k r a m
serta
s e h i n g g a
s e l a k u
m e m b i m b i n g ,
d a n
k a s i h
s a r a n
p e n u l i s a n
k e p a d a
p e n y e l e s a i a n
d a n
p i h a k - p i h a k
di
A l l a h u
A z z a
s e h i n g g a
" P e n e r a p a n
w a
p e n u l i s
A k a d
I j a r a h
J a l l a
d a p a t
d a n
A k a d
P a i e m b a n g " .
s k r i p s i
ini
p e n g a l a m a n
m a s i h
b a n y a k
penulis
k e k u r a n g a n
s e h i n g g a
s a n g a t
p i h a k .
s a m p a i k a n
L u s i a n a
R a m a d h a n i ,
k e p a d a
s e i t a
k e d u a
N e n e k
A l - R i z k y
senantiasa
o r a n g
S u m a r t i
S h a d i q i n
m e m b e r i k a n
do'a,
d a n
t u a k u
D a l i .
T a k
A h m a d
s e m a n g a t ,
t e r c i n t a
l u p a
F a u z i
p e t u n j u k ,
d i s e l e s a i k a n .
p e m b i m b i n g
i n i .
d a n
p e n u l i s
m e n g u c a p k a n
skripsi
j u d u l
p e n u l i s a n
k e p a d a
t e r c u r a h
M a k m u r
s e m u a
I b u n d a
y a n g
m e m b e r i k a n
studi
dari
k a s i h
s k r i p s i ini d a p a t
M . S i
J a y a
b a h w a
F i t i i a
g u r u k u
P e n u l i s j u g a
d e n g a n
k e m a m p u a n
d a n
t e r u c a p
s e n a n t i a s a
s k r i p s i
m e n y a d a r i
krilik
senantiasa
y a n g
D i a m o n d
terbatasnya
A y a h a n d a
s y u k u r
n i k m a t
P a d a P T
d i h a r a p k a n
S . E ,
d a n
p e n u l i s a n
P e n u l i s
k a r e n a
W r . W b ,
d a l a m
n a s e h a t
S e l a i n
y a n g
F a k u l t a s
t e r i m a
p r o s e s
d a n
itu
telah
k a s i h
k e p a d a
p e n u l i s a n
m e m b e r i k a n
j u g a ,
p e n u l i s
m e n g i z i n k a n
E k o n o m i
P a i e m b a n g .
vi
d a n
B i s n i s
B a p a k
skripsi
m a s u k a n
M u h a m m a d
ini y a n g
d a l a m
m e n g u c a p k a n
d a n
m e m b a n t u
U n i v e r s i t a s
t e l a h
F a h m i
s a b a r
p e n y u s u n a n
b a n y a k
t e r i m a
p e n u l i s
d a l a m
M u h a m m a d i y a h
O l e h
u c a p a n
1.
karena
t e r i m a
B a p a k
itu
kasih
D r .
H .
p a d a
k e p a d a
M .
k e s e m p a t a n
ini
d e n g a n
t u l u s
hati
p e n u l i s
s a m p a i k a n
:
Idris,
S . E . , M . S i
s e l a k u
R e k t o r
U n i v e r s i t a s
M u h a m m a d i y a h
P a i e m b a n g .
2 .
3 .
B a p a k
A b i d
M u h a m m a d i y a h
B a p a k
Sunardi,
D r s .
I b u
Universitas
R o s a l i n a
S e k r e t a r i s
B a p a k
6.
I b u
J u r u s a n
B a p a k
S a ' a d a
Betri
b a p a k
d a n
d a l a m
d a n
K e p a d a
a d i k
8.
i s l a m i ,
(Fitria
K e p a d a
t e m a n
S i d d i k ,
S t a f
E k o n o m i
d a n
B i s n i s
W a k i l
D e k a n
I
F a k u l t a s
E k o n o m i
d a n
P a i e m b a n g .
A k
s e l a k u
A k u n t a n s i ,
F a k u l t a s
i l m u
a n a k
S . E , M . S i
K e t u a
I b u
Prodi
W e l l y ,
E k o n o m i
I b u
S . E . , M . S i . , A k ,
d a n
A k u n t a n s i
S . E . .
d a n
J u r u s a n
d i d i k n } a ,
M . S i
B i s n i s
d a n
s e l a k u
U n i v e r s i t a s
A k u n t a n s i
S k r i p s i .
L a d e w i ,
M i z a n ,
S . E . , M . S i . ,
S . E . , M . S i . ,
A k .
y a n g
telah
m e n d i d i k
p c n g e t a h u a n
y a n g
b e r m a n f a a t
t e r b e n t u k n y a
m a h a s i s w a
A k
S e r t a
p e n u l i s
y a n g
g u n a
u n g g u l
s e m u a n y a .
A y a h a n d a
A I - R i z k y
B e s a r k u ,
Y u h a n e s
A k u n t a n s i
s e h i n g g a
u n t u k
P e m b i m b i n g
B a p a k
m e m b e r i k a n
L u s i a n a d a n
K e l u a r g a
S e l a k u
S . E . , M . S i . , A k ,
p e n g a j a r
R a m a d h a n i ,
angkatan
P r o d i
F a h m i
l e r i m a k a s i h
I b u n d a
F a k u l t a s
P a i e m b a n g .
m e n u n t u t
m e n c e r d a s k a n
selaku
M . S i . ,
A k u n t a n s i
S i r a j u d d i n ,
ibu
D e k a n
P a i e m b a n g .
S . E . ,
A k a d e m i k
M u h a m m a d
D r .
(selaku
M u h a m m a d i y a h
M u h a m m a d i y a h
5 .
M
S . E . , M . S i
G h a z a l i ,
P e m b i m b i n g
7.
S . E . , M
U n i v e r s i t a s
B i s n i s
4 .
D j a z u l i ,
S y a h i d d i n ,
S h a d i q i n
t e m a n - t e m a n
d a n
M a n a j e m e n
vii
d a n
A h m a d
p a k e t
2 0 1 0
N e n e k
S u m a r t i
F a u z i
A d i k -
A k i a m ) .
C A . 0 1 . 2 0 1 0
( R i n d i
D a l " .
E n t i k a ,
serta
T e m a n -
V o k a ,
K a r l o s ,
R a h m a n ,
b a n y a k
T h e o
m e m b e r i
S e m o g a
s e g a l a
y a n g
d i l a k u k a n
S
hati,
m e m b a n i u
m e n d a p a l
t e m a n - t e m a n
y a n g
t i d a k
b i s a
d i s e b u t k a n )
y a n g
telah
b a n t u a n .
A l l a h
k e r e n d a h a n
telah
d a n
W
T
p e n u l i s
d a l a m
b a l a s a n
W a s s a l a m u ' a l a i k u R i
m e m b a l a s
b u d i
b a i k
m e n g u c a p k a n
p e n y e l e s a i k a n
d a r i - N y a
m e r e k a .
b a n y a k
s k r i p s i
ini,
A k h i r u l
t e r i m a
k a l a m
k a s i h
s e m o g a
m n a l
k e p a d a
i b a d a h
a m i n .
W r . W b .
P a i e m b a n g ,
P e n u l i s
vifi
d e n g a n
J u l i 2 0 1 4
p i h a k
y a n g
D A F T A R
I S I
H a l a m a n
H A L A M A N
D E P A N
H A L A M A N
J U D U L
H A L A M A N
P E N G E S A H A N
H
A
L
P E R N Y A . T A A N
H
A
L
A M A N
A
M
A
N
'
•
M O T T O
D
A
N
«
iii
B E B A S
P L a G I A T
i v
P E R S E M B A H A N
v
H A L . \ M A N
P R A K A T A
v i
H
A
L
A
M
A
N
D A F T A R
I S I
i x
H
A
L
A
M
A
N
D A F T A R
T
H
A
L
A
M
A
N
D A F T A R
G A M B A R . . . .
H
A
L
A
M
A
N
D A F T A R
L A M P I R A N
A
B
E
L
x i i
,
x i v
A B S T R A K
B A B
B A B
I
H
x i i i
X V
P E N D A H U L U A N
A .
L a t a r
B .
R u m u s a n
C .
T u j u a n P e n e l i t i a n
6
D .
M a n f a a t
6
K A J I A N
B e l a k a n g
M a s a l a h
1
M a s a l a h
6
F e n e l i t i a n
P U S T A K A
A .
Penelitian
S e b e l u m n y a
B .
L a n d a s a n T e o r i
8
9
ix
1.
B A B
B A B
I I I
I V
A k a d
9
2.
L e a s i n g
1 2
3.
A k a d
i j a r a h
2 2
4.
A k a d
M u r a b a h a h
5 1
5.
H a r g a
M E T O D E
P o k o k
J e n i s
B .
L o k a s i
C .
O p e r a s i o n a l i s a s i
D .
D a t a
E .
T e k n i k
F .
A n a l i s i s
A .
1.
B .
Penelitian
6 0
P e n e l i t i a n
y a n g
6 0
V a r i a b e l
6 1
D i p e r l u k a n
P e n g u m p u l a n
D a t a
d a n
6 1
D a t a
T e k n i s
P E N E L I T I A N
H a s i l
5 9
P E N E L J T I A N
A .
H A S I L
P e m b e l i a n
6 2
A n a l i s i s
D A N
P E M B A H A S A N
Penelitian
S e j a r a h
S i n g k a t
6 3
6 5
P e r u s a h a a n
6 5
2.
V i s i
6 5
3.
M i s i
6 6
4.
Struktur O r g a n i s a s i
6 6
P e m b a h a s a n
H a s i l
1.
P e n g a j u a n
P r o s e d u r
P e n e l i t i a n
K r e d i t
X
7 2
7 2
2.
P e r h i t u n g a n
3.
P r o s e d u r
A k a d
4.
B A B
V
D A F T A R
K r e d i t
P e n g a j u a n
K r e d i t
7 5
d e n g a n
A k a d
Ijarah
d a n
M u r a b a h a h
P e r h i t u n g a n
A k a d
P e n j u a l a n
8 0
P e n j u a l a n
M u r a b a h a h
S I M P U L A N B A N
S
A
K r e d i t
d e n g a n
A k a d
Ijarah
d a n
8 3
R
A
N
A .
S i m p u l a n
9 0
B .
S a r a n
9 1
P U S T A K A
L A M P I R A N
xi
D A F T A R
T A B E L
H a l a m a n
l a b e l
I I I .1
O p e r a s i o n a l i s a s i
T a b e !
I V . I
P e r h i t u n g a n
K r e d i t
T a b e l
I V . 2
P e r h i t u n g a n
K r e d i t
l a b e l
I V . 3
T e n o r
d a l a m
V a r i a b e l
A k a d
61
7 8
d a l a m
I j a r a h
B e r b a g a i
d a n
xii
A k a d
T e n o r
7 9
M u r a b a h a h
8 3
D A F T A R
G A M B A R
H a l a m a n
Ijarah d a n al-Ijarah al-Muntahiyah hi al-Tamlik.
G a m b a r
I I . 1
P e r b e d a a n
G a m b a r
I V . 1
S t r u k t u r O r g a n i s a s i
P T
D i a m o n d
J a y a
M a k m u r
P a i e m b a n g . .
G a m b a r
I V . 2
P r o s e d u r K r e d i t
6 6
d e n g a n
A k a d
xiii
Ijarah
d a n
A k a d
M u r a b a h a h 8 1
4 2
D A F T A R
L a m pi ran
i
: F o r m u l i r P e n g a j u a n
L a m pi r a n
2
: S u r a t
L a m p ir a n
3
: Sertifikat
M e m b a c a
L a r n p i r a n
4
:
T e s
L a m p i r a n
5
: B i o d a l a
L a m p i r a n
6
: L e m b a r B i m b i n g a n
L a m p i r a n
7
: J a d w a l
L a m p i r a n
8
: L e m b a r P e r s e t u j u a n
S e l e s a i
Sertifikat
L A M P I R A N
S e w a - B e l i
P T
D i a m o n d
J a y a
M a k m u r
R i s e t
d a n
M e n g h a f a l
A l - Q u r a n ( S u r a t
T O E F L
P e n u l i s
S k r i p s i
P e n e l i t i a n
P e r b a i k a n
x i v
S k r i p s i
P e n d e k )
A B S T R A K
M .
Ihsan Apriansyah/20l4r2220i0068,
Diamond Jaya M a k m u r
Rumusan
masalah
menggantikan
dilakukan
akad
akad,
digunakan
dan akad
P T
adalah
data
deskripsi
konvesiona!
Jaya
karena
perusahaan
M a k m u r
Java
pokok
yang
M a k m u r
digunakan
lebih
Hasil
%
sedikit
kelillangan
tak
laba yang
adanya jaminan sehingga
Ijarah, A k a d Murabahah
X V
Variabel
tenor
dan
P T
harga
risiko
sebesar
adalah
murabahah
Data
>ang
d a t a adalah observasi
teknik
diperoleh
karena
akad
tenor.
kredit
Deskriptif.
digunakan
dan
analisis
data
b a h w a jika akad
laba yang
dengan
2 5 %
dengan
piutang tak tertagih
dan
yang
ijarah
diperoleh
penjualan
dari
akad
Jika
?.
murabahah y a n g
ini adalah
yang
keuntungan,
Paiembang
penjualan
penerapan
ini m e n u n j u k k a n
tertagih
akad
pada
Jaya Ma.kmur m a k a
mark up
piutang
ijarah d a n
Kualitatif dan
penelitian
pada
dan
murabahah
akad
M a k m u r
Jenis penelitian
margin
adalah
dari
dan
Jaya
teknik pengumpulan
pada P T D i a m o n d
mengurangi
murabuiuih d i s y a r a t k a n
K a t a k u n c i : A k a d
Murabahah p a d a
A k a d
sewa-beli
Paiembang,
ujrah
pembelian,
kualitatif.
perusahaan
dapat
akad
menggantikan
indikaior akad,
murabahah d i t e r a p k a n
Diamond
Namun
Analisis
Diamond
Jaya M a k m u r Paiembang.
dengan
harga
P T
penerapan
jika
digunakan adalali data primer dan sekunder d e n g a n
dokumentasi.
dan
ijarah
akad
pada
mengetahui
leasing
Diamond
ijarah
indikaior
Untuk
perusahaan
P T
Ijarah
Akad
penerapan
konvensional
P7~ D i a m o n d
penelitian
penerapan
dengasi
pada
bagaimana
kredit
ini adalah
terhadap
konvensional
Lokasi
adalah
penjualan
Tujuan penelitian
Penerapan
Paiembang.
harga
oleh
k'-edit
pembelian.
ijarah d a n
b i s a lebih kecil.
akad
A B S T R A C T
Ihsan
Apriansyah/2014/222010068,
Application of the Ijarah Conract anj Murabahah
Contracts of PT Diamond Jaya Makmur Paiembang.
M .
The problem of this study was how the application of the Ijarah and Murabahah contracts of
Diamond Jaya Makmur Paiembang was, if it were used to substitute the conventional credits o
Diamond Jaya Makmur Paiembang. The objective of this study was to find out the application
the Ijarah and Murabahah contracts of PT Diamond Jc^a Makmur Paiembang if it were used t
substitute the conventional credits of PT Diamond Jaya Makmur Paiembang. This study us
descriptive research. It was conducted at PT Diamond Jaya Makmur Paiembang. The variable
this study were Ijarah contract with the indicators of contract, Ujrah, and tenor, and Muraba
contract with the indicators of contract, the cost of purchase, the percentage of marginal pro
and tenor. The data used in this study were primary and secondary data. The techniques
collecting the data were using observation and documentation The data analysis used w
qualitative analysis- The technique for analyzing the data was descriptively qualitative. The
showed that the profit gained by PT Diamond Jaya Makmur Paiembang using the Ijarah an
Murabahah contracts was less than the profit using the converUhnal credits. It was due to
25% lost of the company's mark up from the purchase price. However, the company was abl
reduce the bod debts because there was a guarantee requirement which made the risk of the
debts much smaUcr if using the Ijarah and Murabahah contracts
Keywords: Ijarah Conlrtutt, Murabaha Contract
xvi
B A B
I
P E N D A H U L I J A N
A .
L a t a r
B e l a k a n g
M a s a l a h
P e r k e n i b a : i g a n
s e m a k i n
b e r k e n i b a n g ,
k e u a n g a n
n o n b a n k .
n o n b a n k
p a d a
e k o n o m
b a r a t ,
k a p i t a l i s m e
b e i t u m p u k
a w a l
y a i i u
t a n p a
m e m i l i k i
d a m p a k
atau
s i s t e m
b u n i k
finansial.
y a n g
d e n g a n
sistem
m e r a t a ,
k a y a
(
N e g a r a ,
inilah
y a n g
k e m u d i a n
i n i s k i n
tetap
t e r u s
untuk
y a n g
d a n
1
e k o n o m i
s e m a k i n
d a n
t a n p a
y a n g
s i s t e m
d i j a l a n k a n
b a i k
b e r u p a
d a m p a k
m e r a k a
a d a l a h
m e r e k a
b e l a l i a n g a n
s e m a k i n
y a n g
sistein
P e n g a n u t
u s a h a
s e m a k i n
d a n
d e n g a n
k e s u l i t a n
global,
k e u a n g a n
prinsip-prinsip
j a l a n k a n .
m e n g l i a s i l k a n
s i s t e m
2 0 1 1 ) .
ia
t a h u n
l e m b a g a
l e m b a g a
h a r t a
y a n g
k e
m a u p u n
E k o n o m i
apakali
p e m s a h a a n ,
m i s k i n
b e r k e m b a n g l a h
u a n g
k a p i t a l i s m e
a k a n
b a i k
y a n g
m a s y a r a k a t
p i m d i - p u n d i
dinilai
d a n
u s a l i a
t a h u n
m e n g g u n a k a n
lain
t e r p e n t i n g
y a n g
k a y a
o r a n g
t e i h a u a p
m a u p i m
k e p e n i i l L k a n
m e m p e r d u l i k a n
r e s i s t e n s i n y a
y a n g
b a n k
d a r i
b a n k
k a p i t a l i s m c .
k e p a d a
h a r a m
tidak
m e n g u m p u l k a n
E k o n o m i
I n d o n e s i a
k e u a n g a n
k e u a n g a n
m e m p e r d u l i k a n
k a p i t a l i s m e
di
p e r k e m b a n g a n n y a
d e n g a n
Iialal
m a u p u n
k e u a n g a n
l e m b a g a
b e r f o k u s
e k o n o m i
m a m p u
baik
L e m b a g a
h a n y a
m e m p e r d u l i k a n
m o r a l
l e m b a g a
m e n u m p u k .
i n i
s e m a k i n
k e m a k m u r a n
i n d i v i d u
m i s k i n .
b e r b a s i s
)
s e m a r a k
y a n g
a k a n
K a r e n a
s y a r i a h
tidak
s e m a k i n
resistensi
( S o t y a n ;
2
E k o n o m i
p e m i k i r a n
dari
b e r b a s i s
p a r a
k o n v e n s i o n a l .
p r o d u k - p r o d u k
p a s a r
a s u r a n s i ,
p u l a
k e u a n g a n
syariali.
k o p e r a s i ,
H a s i l
y a n g
s y a r i a h , a s u r a n s i
m o d a l
s e p e r t i
m e r u p a k a n
S e l a i n
p e m i k i r a n
b e r l a n d a s k a n
d a r i
r e k a s a d a n a
y a n g
leasing
p a s a r
o l e h
(
p e m i l i k
b a n y a k
a s s e t
s e b a g i a n
d e w a s a
ini
berat
u a n g
u n t u k
d i g u n a k a n
b a n y a k
kondisi
Lessee
m e m b e h
risiko
a d a l a h
terkait
k e r u g i a n
d a n
s y a r i a h ,
k e g a g a l a n
m e l a h i r k a n
I s l a m ,
s p e r t i
seperti
syariah
d a n
p e r b a n k a n ,
t e r d a p a t
l a n d a s a n n y a
s i s t e m
u s a h a
(
b a n y a k
a d a l a h
b i s a
t a n p a
h u k u m
lain.
M e n g h i n d a r i
k e m e r o s o t a n
y a i t u
lebili
u a n g
risiko
k e p e m i l i k a n
k e c e l a k a a n ,
fisik.
J i k a
nilai
ini
finance
b a i k
leasing
sebagai
)
telah
lessor
m e m p e r o l e h
leasing. D i a n t a r a
m e l a l u i
transaksi
s e d a n g k a n
b a i k
a s s e t
a d a n y a
sedikit
tunai,
d e n g a n
p e s a t ,
s e c a r a
p e n y e w a
leasing i n i ,
b u l a n
k a r e n a
d e n g a n
M a s y a r a k a t ,
d i w a r k a n
m e n g g u n a k a n
k e p e n t i n g a n
a j a r a n
p e m b e l i a n
lessee
y a n g
setiap
s e c a r a
y a n g
e k o n o m i
g u n a
d i b a y a r k a n
m u k a .
i m t u k
d i a n t a r a n y a
s e w a
k e m u d i a n
k e u a n g a n
t u m b u l i
t a l i u n .
sebagai
dari
a k i b a t
refleksi
s y a r i a h .
sistem
d i t e r i m a
t r a n s a k s i
y a n g
dari
ini
dari
syariah, r e k s a d a n a
m e n j a d i k a n
p u l u h a n
m a u p u n
y a n g
s e w a
d e n g a n
)
k e u n t u n g a n
k e u n t u n g a n
u a n g
m a s y a r a k a t
s e b a g a i
m o d a l
lease m a u p u n operating lease. S i s t e m
d i g u n a k a n
h a s i l
d e n g a n
l e m b a g a
d a n
/ e a ^ / n ^ berbasis
P e r u s a h a a n
m u s l i m
s y a r i a h , k o p e r a s i
p e r u s a h a a n - p e r u s a h a a n
syariali
i n i
c e n d i k i a w a n - c e n d i k i a w a n
e k o n o m i
p e r b a n k a n
s y a r i a h
t a n p a
u a n g
u a n g
m u k a ,
m u k a
b e s a r
n a m u n
d i b a n d i n g k a n
d i k a r e n a k a n
y a n g
a d a
m a s i h
k e p e m i l i k a n ,
p r o p e r t y .
k e u s a n g a n ,
p a s a r
a s s e t
m e r e k a
liarus
terdapat
T e r m a s u k
p e r u b a h a n
s e w a
g u n a
3
usalia
n a i k
s e c a r a
w a l a u p u n
b i a s a n y a
p e m b a h a n
p e r j a n j i a n
d i s e w a g u n a u s a h a ,
u n t u k
lessee,
p e n j u a l a n .
U n t u k
p e l a n g g a n
p o t e n s i a l
a t a u
p e n j u a l a n n y a .
properti
properti.
N a i n u n
h u b u n g a n
p a n j a n g
nilai
s e w a
sisa.
k e
g u n a
sering
s u a t u
d a p a t
p a d a
a t a u
s e w a
y a n g
kali
p e r i o d e
g u n a
m a s a
u s a h a ,
w a k t u ,
s e w a
k o n d i s i
s e w a .
m e n j u a l properti
d a n
usaha,
b a g i a n
dari
s e b e l u m n y a ,
p r o d u k n y a ,
d e n g a n
sisi
m e n i n g k a t k a n
m e n i n g k a t k a n
s u a t u
v o l u m e
l e s s e e .
K e t i k a
d e n g a n
p e n j u a l
m e n j a g a
b i s n i s
j a n g k a
M e m p e r i a h a n k a n
k e p e m i l i k a n
p r o p e r t i
lessee. Lessor
m e n g h a s i l k a n
m u n g k i n
m e n d a p a t
asset
h u b u n g a n
k e p a d a
Lessor
m e n g g a n t i
d a p a t
u s a h a .
d a n
asset
lessor d a n lessee
g u n a
e k o n o m i
b i s n i s
k e u n t u n g a n
atas
u s a h a ,
s u a t u
h u b u n g a n
s u a t u
g u n a
d i a l i h k a n
a p a b i l a
a k h i r
s i g n i f i k a n
m e m i l i k i
p e r j a n j i a n s e w a
p e m a h
u s a h a
b e r k e l a n j u t a n
t i d a k
s e w a
p a d a
g u n a
. l i k a
m u d a h
m e m p a k a n
g u n a
s e c a r a
w a k t u .
d e n g a n
s e w a
k o n d i s i
lessor, y a i t u
sisi
dibina m e l a l u i
t i d a k
k e u n t u n g a n
I a i n
simasi
b a n y a k
u s a l i a
s i g n i f i k a n
lessee
d k k ,
k a l i
bisnis
I n i
k e
d i s a r a n k a n
m u n g k i n
d a l a m
D a l a m
iiiemperoleli
y a n g
p i l i h a n
m e l e w a t i
s e r i n g
dari
d e n g a n
p e m b e l i
a k a n
tersebut.
y a n g
I l u b m i g a n
d i j u a l ,
w a k t u
p e m s a h a a n
a l a s a n
m e n g a k l i i r i
F l e k s i b i l i t a s ,
d a r i
k e u n t i m g a n
p e n y a l i i r
m u n g k i n
d c n d a .
berubali
p e r u b a h a n
s e d a n g k a n
p r o d u s e n
d e n g a n
s e b u a h
m e n a n g g a p i
lessee
d r a m a t i s ,
nilai
m e n y e w a k a n
k e u n t u n g a n
s e g e r a
dapat
s i s a
asset
( S t i c e ,
2 0 1 1 : 2 8 9 - 2 9 1 ) .
S i s t e m
y a n g
ribawi
m u l a i
b e r a l i h
leasing m a s i h
m e m b u a t
k e p a d a
d i g a n d r u n g i
m a s y a r a k a t
e k o n o m i
m a s y a r a k a t , n a m u n
I n d o n e s i a
b e r b a s i s
y a n g
s y a r i a h
m a y o r i t a s
m e s k i p u n
s i s t e m
leasing
u m m a t
s i s t e m
I s l a m
leasing
4
telah
d i g u n a k a n
p e r k c m b a n g a n
n o n
m a s y a r a k a t
y a n g
k e u a n g a n
m e n i n g g a l k a n
y a n g
s i s t e m
L e m b a g a
m e n a w a r k a n
t a n g g u h
ingin
), s e p e r t i
y a n g
S e h i n g g a
h a l
ini
k e u a n g a n
r i b a w i ,
m e n e r a p k a n
D i a m o n d
y a i t u
J a y a
y a n g
b e r f o k u s
P T
marketing
y a n g
a d a ,
sistem
s e r u p a
M a k m u r .
P T
d i d i n k a n
p a d a
p e n j u a l a n
k e m u d i a n
d a n
J a y a
d a n
b e r t a h a p
P e r k c m b a n g a n
)
y a n g
)
tidak
d a l a m
D i a m o n d
J a y a
M a k m u r
di
P a i e m b a n g
m e m p a k a n
s e c a r a
k r e d i t
o l e h
s a l a h
y a n g
M a k m u r m e n j a l a n k a n
d i l a p a n g a n
setujiii oleh
p e m s a h a a n
p e m s a h a a n - p e m s a h a a n
asuransi
maupm finance lease.
D e m i k i a n
4
u n t u k
surveyor d a n
d a n
p u l a
s e c a r a
a d a l a l i
o r a n g
satu
pesat
d a l a m
s e l a m a
a d a l a h
p e r u s a l i a a n
s e b a g a i
p e m e g a n g
d a g a n g
P a i e m b a n g .
d i b a n t u
m e n a w a r k a n
a k h i r n y a
).
kredit.
ini
p e m s a h a a n
b i s n i s n y a
(
y a n g
p e n e l i t i a n
a d a di k o t a
leasing s a n g a t
s e w a - b e l i
p e r u s a h a a n
teliti
y a n g
m e n g g u n a k a n
s y a r i a h
p e n j u a l a n
s e c a r a
m a s y a r a k a t
leasing (
k e p a d a
telah
p e m b e l i a n
l a g i
berbasis
d a l a m
s y a r i a h
S e h i n g g a
d i
2 0 0 8 ,
b e r g e r a k
di
saiam.
t a n g g u h
s i s t e m
a k a n
leasing (
d i t a w a i k a n
/easing { s e w a - b e l i
t a h u n
y a n g
p u n
k e u a n g a n
d e n g a n
y a n g
m e n e r a p k a n
p a d a
D i a m o n d
a d a n y a
k e u a n g a n
m a s y a r a k a t
n o n
p e m b a y a r a n
Leasing y a n g
cash & credit y a i i g
u t a m a
y a n g
d a n
ijarah d a n murabahah
s i s t e m
P e m s a h a a n
s a h a m
s y a n a h
d e n g a n
i n g i n
a k a d
D e n g a n
l e m b a g a - l e m b a g a
s y a r i a h ,
murabahah, ijarah,
peneliti
tahun,
k o n v e n s i o n a l .
p r o d u k
ini d e n g a n
P T
berbasis
p u l u h a n
d a r i
s i g n i f i k a n
p r o d u k - p r o d u k
m e m b e l i
sistem
c u k u p
I n d o n e s i a
p a r a
p r o d u k - p r o d u k
b a r a n g
j i k a
o l e h
d i k i r i m .
d i b a n d i n g k a n
operating lease
p e r b a n k a n .
b a i k
p e n g g u n a a n
a k a d - a k a d
s y a r i a h
u n t u k
5
leasing s e m a k i n
k e p e r l u a n
b a r a n g
s e c a r a
a n g s u r a n
Leasing
d a l a m
i n g i n
b a r a n g
p u n
o l e h
y a n g
k o n v e n s i o n a l
M a k m u r
P T
j i k a
a l t e m a t i f
nilai-nilai
p e m b e l i a n
s y a r i a h ,
s y a r i a l i
y a n g
m a k a
J a y a
d i t e r a p k a n
y a n g
s e b a g a i
b a n y a k
b e r a l i h
s u a t u
m e n g g u n a k a n
latar
k e
k e s a d a r a n
I s l a m
s e m a k i n
u n t u k
o l e h
t u m b u h
b e r a g a m a
d a n
I s l a m
m e n g k o n s e n t r a s i k a n
a k a d
objek
h a l
i n i
o b j e k
p e n e l i t i a n
k o n v e n s i o n a l
k o n s e p - k o n s e p
p e l u a n g
b e s a r
y a n g
P T
b e r b a s i s
p e n e l i t i a n .
k a r e n a
k o n s e p
P T
a d a n y a
dari
s c h i n g g a
leasing-
J a y a
H a l
u n t u k
leasing
d e n g a n
M a k m u r
D i a m o n d
J a y a
p e r m i n t a a n
d a r i
a k a d - a k a d
dari
c a r a
s y a r i a l i .
t e r t a r i k
D i a m o n d
y a n g
d e n g a n
leasing
p a d a
a g a r
a n g s u r
penehti
s y a r i a h
d a l a m
k e p a d a
leasing
b e l a k a n g
d i j a d i k a n
leasing
b a r u
d i t a w a r k a n
I n d o n e s i a
p e n j u a l a n
M a k m u r untuk m e n g e t a h u i
p a d a
k a r e n a
y a n g
k h u s u s
t a n g g u h
s y a r i a h .
p e n g g u n a a n
p e m s a h a a n
d i j a d i k a n
y a n g
s e c a r a
a l t e m a t i f
b e r a g a m a
leasing s y a r i a h
p e n d u d u k
m e n j a d i k a n
k o n v e n s i o n a l
terjadi
m a y o r i t a s
b a g i
b t n n e t a m o r f o s i s
m e n j a d i
s i s t e m
D i a m o n d
ini
! n i
sebagai
k o n s e p - k o n s e p
m a y o r i t a s
telah
m u l a n y a
i m t u k
b e s a r
p e n j u a l a n
m a s y a r a k a t
y a n g
d e n g a n
berbasis
p e n y e d i a
a n g s u r .
l e m b a g a
y a n g
m e m p e r b a n d i n g k a n
s e b a g a i
Indonesia
s e m a k i n
d e n g a n
M a s y a r a k a t
p e n g g u n a
sebagai
d e n g a n
m i n a t
secara
b a n y a k n y a
p e n j u a l a n n y a
i n i l a h
m e n a r i k
d i k a r e n a k a n
b e l u m
leasmg
s e s u a i
m e m p a k a n
b e n n u a m a l a h
P e l u a n g
d i t a w a r k a n
y a n g
m a s y a r a k a t
b e r k e m b a n g
d a n
p a s t i
p e m b e l i a n
d a n
I s l a m .
s y a r i a h
n a m u n
k e a g a m a a n
b a i k
y a n g
m a s y a r a k a t
leasing s y a r i a h .
m u n c u l l a h
p e i l a l i a n
dilirik
s y a r i a h
p e n n i n t a a n
ini
6
p e n e l i t i
ingin
M a k m u r
m e n c o b a
m e n g u b a h
m a s i h
k o n v e n s i o n a l
y a n g
m e n g g u n a k a n
k o n s e p
b e r t e n t a n g a n
m u s l i m ,
y a i t u
s e d a n g k a n
j i k a
gharar
t e r s e b u t
d e n g a n
t e r s e b u t ,
p e n e l i t i a n
Murabahah P a d a
P e r u m u s a n
p e n e l i t i a n
I X i j u a n
b e r l a k u
y a n g
ijarah
itu
D i a m o n d
jelas
p e n e l i t i
tertarik
" P e n e r a p a n
J a y a
M a k m u r
u n t u k
A k a d
s e o r a n g
gharar),
( a k a d
murabahah a k a n
y a n g
leasing
k a r e n a
muamalah
untuk
J a y a
leasing
m e n j a d i
t i d a k
d a n
b e r j u d u l ,
D i a m o n d
s e l a m a t
m e n e l i t i
Ijarah
d a r i
h a l
d a n
P a i e m b a n g " .
M a s a l a h
p e m b a h a s a n
P e n e r a p a n
M e n g g a n t i k a n
M a k m u r
P T
P I
o p e r a s i o n a i n y a ,
y a n g
dari
y a n g
ini p e r m a s a l a h a n
B a g a i m a n a
a k a d
d i g i m a k a n
d i k o n v e r s i
d a l a m
transaksi
M a k a
y a n g
u n t i i k
atiiran-aturan
m e n g g u n a k a n
B e r d a s a r k a n
C .
syariali
m e l a k u k a n
p e r k a r a
A k a d
B .
d e n g a n
s i s t e m
p e n j a b a r a n
a k a n diteliti
Ijarah
A k a d
P e n j u a l a n
P a i e m b a n g
y a n g
d a n
K r e d i t
a d a l a h
d a n
di
i n a k a
d a l a m
:
A k a d
K o n v e n s i o n a l
atas,
P a d a
Murabahah
P T
D i a m o n d
J i k a
J a y a
?
P e n e l i t i a n
T u j u a n p e n e l i t i a n
P e n e r a p a n
a k a d
p e r u s a h a a n
k o n v e n s i o n a l
ijarah
leasing j i k a
p a d a
P T
i n i
adalali i m t u k
d a n
a k a d
murabahah yang d i l a k u k a n
m e n g g a n t i k a n
D i a m o n d
m e n g e t a h u i :
s e w a - b e l i
J a y a M a k m u r
p a d a
P a i e m b a n g .
t e r h a d a p
p e n j u a l a n
k r e d i t
7
D .
M a n f a a t
P e n e l i t i a n
j M a n f a a t
1.
y a n g
B a g i
m e n a m b a h
akuntansi
B a g i
P T . D i a m o n d
k o n s e p
B a g i
D a p a t
ini a d a l a h
;
atau
a k a d
p e n g e t a l u i a n
ijarah d a n
m e n g e n a i
a k a d
a k a d - a k a d
murabahah.
M a k m u r
k o n t n b u s i ,
m a s u k a n
d a n
d i t e r a p k a n k e p a d a
b a h a n
p e m i k i r a n
m e n g e n a i
p e r u s a h a a n .
A l i n a m a t e r
k h a z a n a h
s t a f p e n g a j a r
B a g i
J a y a
s y a r i a h u n t u k
M e n a m b a h
4 .
w a w a s a n
s y a r i a l i k h u s u s n y a
M e m b e r i k a n
3 .
penelitian
P e n u l i s
D a p a t
2.
d i h a r a p k a n d a r i
d a n
y a n g
i l m u
p c n g e t a h u a n
d a n
r e f e r e n s i
bagi
m a h a s i s w a ,
l a i n n y a .
M a s y a r a k a t
m e m b e r i k a n
p r o d u k - p i o d u k
e d u k a s i
s y a r i a i i d a n
k e p a d a
m a s y a r a k a t
m e n i n g g a l k a n
u n t u k
p r o d u k - p r o d u k
m e m b u d a y a k a n
k o n v e n s i o n a l .
B
A
B
K A J I A N
A .
P e n e l i t i a n
P e m b i a y a a n
1.
s e b e l u m n y a
M n r a b a h a h
M i n g g u
a d a l a h
d i l a k u k a n
B a g a i m a n a
B a g a i m a n a
K a n t o r
T u j u a n
1.
p r o s e s
d a r i
U n t u k
U n t u k
" X "
P a d a
o l e h
P T .
j u d u l
B a n k
N u r
A i n i
P e n e r a p a n
" X "
K a n t o r
R a h m a n
S y a r i a h
d a t a
a t a u
"
C a b a n g
X
S i s t e m
C a b a n g
( 2 0 1 0 ) .
p e n e r a p a n
J a k a r t a
a d a l a h
P a s a r M i n g g u
p r o s e s
p e n g a j u a n
P a s a r
s i s t e m
S y a r i a h
a d a l a h
A k u n t a n s i
S y a r i a h
R u m u s a n
J a k a r t a
m a s a l a h n y a
u m u m
d a r i
J a k a r t a
P a s a r M i n g g u
murabahah
p e m b i a y a a n
d i
B a n k
?
" X "
?
p e m b i a y a a n
di
B a n k
"
X
"
K a n t o r
M i n g g u .
d a n
p e n e r a p a n
J a k a r t a P a s a r
a d a l a h
d a t a
w a w a n c a r a ,
d e s k r i p t i f
S y a r i a h
a k u n t a n s i
:
d i g u n a k a n
d a t a
p r o s e d u r
a d a l a h
J a k a r t a
C a b a n g
" K a n t o r
d a n
i n i
m e n g a n a l i s a
y a n g
p e n g a j u a n
S y a r i a h
m e n g a n a l i s a
p e n g u m p u l a n
a n a l i s i s
s i s t e m
p e n e l i t i a n
K a n t o r
D a t a
B a n k
C a b a n g
C a b a n g
2 .
d e n g a n
:
murabahah d i
2 .
r U S T A K A
S e b e l u m n y a
P e n e l i t i a T x
P a s a r
H
kualitatif.
8
a k u n t a n s i
murabahah
d i
B a n k
M i n g g u .
p r i m e r
d a n
d o k u m e n t a s i ,
data
d a n
s e k u n d e r .
T e k n i k
o b s e r v a s i .
T e k n i k
9
P e r s a m a a n
a n t a r a d u a
1.
M e m b a h a s
2.
T e k n i s
3.
D a t a
P e r b e d a a n
1.
2.
ini
P e n e l i t i a n
h a n y a
L a u d a s a n
:
murabahah
d e s k r i p t i f
d a t a
i n i
p r i m e r
a d a l a h
d a n
d a t a
s e k u n d e r
:
ijarah s e d a n g k a n
v a r i a b e l
murabahah
p e n e l i t i a n
s e b e l u m n y a
s a j a .
m e n g k o n v e i s i
d e n g a n
m e n g a n a l i s i s
a d a i a h
a k a d
a d a l a h
p e n e l i t i a n
p e r u s a h a a n
b e r l a n d a s k a n
1.
a d a l a l i
m e m b a h a s
ini
ini
v a r i a b e l
d i g u n a k a n
v a r i a b e l
m e n j a d i
B .
d a t a
a n t a r a d u a
P e n e l i t i a n
h a n y a
t e n t a n g
a n a l i s i s
y a n g
p e n e l i t i a n
p e m s a h a a n
a k a d
a k a d
s y a r i a h
y a n g
y a n g
b u k a n
s e d a n g k a n
t e l a h
b e r l a n d a s k a n
p e n e l i t i a n
d i t e r a p k a n
s y a r i a h
s e b e l u m n y a
d i p e r u s a h a a n
y a n g
s y a r i a h .
T e o r i
A k a d
A k a d
b e r a r t i
i k a t a n
h u k u m
I s l a m ,
p e n e r i m a a n
m e n i m b u l k a n
t e r j a d i
o r a n g
d a l a m
a t a u
a k a d
(qabul)
a d a l a h
h a r u s
p e n u h i l a h
d i b e n a r k a n
t e r h a d a p
d i p e n u h i
j a n j i
a n t a r a
d a n
( a k a d )
M e n u m t
p e n y e r a h a n
o l e h
o b j e k n y a .
t i d a k
m u . . . "
b o l e h
( Q S .
A k a d
1).
t e r m i n o l o g y
{ijab)
s y a r i a h ,
d i i n g k a r i .
5 :
al- 'uqud,
j a m a k n y a
(al-rabath).
p e r t a l i a n
y a n g
h u k u m
al- 'aqd,
A r a b
m e n g i k a t
a k i b a t
( d i s e p a k a t i )
b e r i m a n
b a h a s a
y a n g
" W a h a i
d a n
y a n g
s u d a h
o r a n g -
1 0
A k a d
a )
d i k e l o m p o k k a n
m e n y a n g k u t
t r a n s a k s i
p a d a
birr
tabaTu'
b )
p e r j a n j i a n
itu
i n v e s t a s i ,
C o n t o h :
b c r b u a t
k e b a i k a n .
y a n g
b e r a r t i
j u a l - b e l i ,
d i b a g i
y a n g
T r a n s a k s i
m e n c a r i
d e n g a n
t u j u a n
Tabarru'
k e b a i k a n .
D e n g a n
u m u m
a k a d
m e m i n j a m k a n
b e r a s a l
C o n t o h
a k a d
j a s a
d e m i k i a n ,
tabarru':
k i t a
m e i n i n j a m k a n
{lending yourself),
k i t a
d a n
(giving something).
i n i
m e n y a n g k u t
d i l a k u k a
k o m e r s i a l .
t i n g k a t
m e n j a d i
C o n t o h
k e p a s t i a n
c l u a
m e n g a n d u n g
t r a n s a k s i
d e n g a n
s e w a - m e n y e w a ,
suat
u n t u k
l a b a
m e n c a r i
tijarah
s e g a l a
a d a l a h
( / o r
p r p / / /
k e u n t u n g a n ,
a k a d - a k a d
I a i n - I a i n .
d a r i
h a s i l
b e s a i ,
j e n i s
k e t i d a k p a s t i a n
t u j u a n
a k a d
d a n
k e l o m p o k
Natural uncertainty contract
a l a m i a h
p e r j a n j i a n
u n t u k
d i l a k u k a n
I a i n - l a i n .
y a n g
A k a d
b e r s i f a t
B e r d a s a r k a n
tijarah d a p a t
b i s n i s
tabarru'
A r a b ,
b e n t u k
s e s u a t u
transaction).
k a r e n a
m a c a m
tijarah / muawadah {compensational contract)
m a c a m
a )
d a n
{lending money),
A k a d
s e g a l a
b e r i k u t :
qard, rahn, hiwalah, kafalah, wadiah, hibah, waqof
tiga
m e m b e r i k a n
s e b a g a i
t r a n s a k s i
r a n g k a
b a h a s a
h a d i a h ,
m e m p u n y a i
A k a d
d a l a m
d a l a m
a d a l a h
shadaqah,
u a n g
y a i t u
{not for profit transaction).
b u k a n
k o m e r s i a l .
l o l o n g - i i i e n o l o n g
k a t a
n i r l a b a
h a k i k a t n y a
k e u n t u n g a n
d a r i
d u a ,
iabarru'{gratuitous contract)
A k a d
i n i
m e n j a d i
y a n g
a k a d
y a i t u :
k o n t r a k
d a l a m
d i p e r o l e h ,
t r a n s a k s i
p e r o l e h a n
y a n g
s e c a r a
k e u n t u n g a n .
musyarakah, mudharabah, muzara 'ah, musaqah,
d a n
11
mukhabarah,
b e n t u k n y a
a d a l a h
b i s n i s .
a k a d j e n i s
i n i
U n t u k
t e t a p
d a n
d i t e n t u k a n
a k a d
k e r j a s a m a
d i l a r a n g
t e r l e b i h
m e m i n l a
d a h u l u ,
u n t u k
h a s i l
k a r e n a
m e l a k u k a n
y a n g
h a l
ini
b e s a m y a
s a m a
d e n g a n
r i b a .
b )
Natural certainty contract
y a n g
m e . n i i l i k i
s e g i
j u m l a h
istishna',
d a n
p e n y e r a h a n n y a .
u p a h
m e n j a d i
gharar
a t a u
R u k u n
a )
w a k t u
p e n d a p a t a n
d i b u a t
P e l a k u ,
d a n
y a i t u
p e m b e l i ,
b e n t u k n y a
m e n g u p a h ) .
m e m e n u h i
s e b a t
b )
d a l a m
p e n d a p a t a n n y a ,
a k a d
p e r t u k a r a n
D a l a m
a k a d
j e n i s
s e l i i n g g a
t i d a k
p a s t i ,
k a r e n a
s e c a r a
h a l
ini
s y a r i a h
i n i
b i s n i s
b a i k
d a r i
murabahah, saiam,
C o n t o h :
a d a l a h
p a s t i
s y a r a t
s a h n y a
p a r a
s u a t u
p i h a k
d a n
s y a r a t
o r a n g
a d a
( 3 )
( j u a l - b e l i ,
k e u n t u n g a n
t i d a k
a k a n
m i t r a
d e n g a n
p i h a k
y a n g
t i g a .
m e l a k u k a n
m e n y e w a k a n ,
U n t u k
y a i t u ,
a k a d
y a n g
y a n g
s e b a g a i n y a ) .
b o l d ;
m e n i m b u l k a n
a k a d
m e r d e k a ,
( p e n j u a l
k a r y a w a n
m i t r a
y a n g
y a i t u :
d a n
d a l a m
m a j i k a n ,
musyarakah,
m e l a k u k a n
mukaJaf,
d a n
a k a d
d a n
h a r u s
o r a n g
y a n g
a k a l n y a .
O b j e k
a k a d
d e n g a n
d i l a k u k a n n y a
b a r a n g
t r a n s a k s i
k e t i d a k p a s t i a n .
p e n y e w a
I a i n
d a n
s u d a h
shahibul mal d a n mudharib,
d a n
k o n t r a k
k e u n t u n g a n
ijarah',
s e w a - m e n y e w a ,
j e n i s
k e p a s t i a n
d a n
d a n
s u a t u
m e r u p a k a n
d a g a n g a n ,
s u a t u
o b j e k
s e b u a h
k o n s e k u e n s i
t r a n s a k s i
m u d h a r a b a h
t e r t e n t u .
d a n
y a n g
O b j e k
m u s y a r a k a h
h a m s
j u a l
a d a
b e l i
a d a l a h
a d a l a h
m o d a l
1 2
d a n
k e i j a .
O b j e k
d i s e w a k a n
c )
I j a b
d a n
K a b u l
m e n y e w a
a d a i a h
m a n f a a t
a t a s
b a r a n g
y a n g
s e t e r u s n y a .
m e r u p a k a n
m e n u n j u k k a n
2.
s e w a
m e r e k a
s u a t u
s a l i n g
k e s e p a k a t a n
ridha
( S r i &
d a r i
W a s i l a h ,
p a r a
2 0 0 8 :
p e l a k u
d a n
7 0 - 7 2 ) .
Leasing
Leasing
p e r u s a h a a n
d i g u n a k a i i
a t a u
d a l a m
o l e h
s e w a - g u n a - u s a h a
b e n t u k
s u a t u
p e r u s a h a a n
t e r s e b u t
b e r s a n g k u t a n
a t a u
s i s a
u a n g
d a p a t
t r i w u l a n
m e m p e r o l e h
N o m o r
e n a m
7
b e r b e d a
J a n u a r i
m o d a l
j i k a
p e r s y a r a t a n
s e k a l i
M e n t e r i
u n t u k
s e r t a
d e n g a n
y a n g
d a p a t
b e r d a s a r k a n
h a k
p i l i h
m o d a l
s e w a
d i a n g s u r
d a n
beli
setiap
M e n t e r i
3 2 / M / S K / 2 1 7 4 ,
N o m o r
n i l a i
leasing
m e l a k u k a n
j a l a n
b a g i
y a n g
t > e r d a s a r k a n
lessor. ( K e p u t u s a n
p i h a k
u n t u k
u n t u k
b u l a n ,
b e r s a m a
P e r d a g a n g a n
3 0 / I C p b / I / 7 4
1 9 7 4 ) .
p e m b i a y a a n
k i t a
D e n g a n
P e r i n d u s t r i a n ,
N o m o r
leasing
w a k t u
m o d a l
k e p a d a
t e r t e n t u ,
d e n g a n
d i s e r t a i
b e r s a m a .
b e r p r o d u k s i ,
1 2 2 / M K / T V / 7 4 ,
M e l a l u i
b a r a n g
b u t a n
K e u a n g a n ,
K e p .
T a n g g a l
d i g i m a k a n
w a k t u
p e m b i a y a a n
m o d a l
b a r a n g - b a r a n g
j a n g k a
b a r a n g
k e g i a t a n
b a r a n g - b a r a n g
m e m b e l i
d i s e p a k a t i
s e t i a p
j a n g k a
b e r k a l a
m e i n p e r p a n j a n g
d a p a t
a t a u
M e n t e r i
u n t u k
t e l a h
l a n g s u n g
u n t u k
s e c a r a
y a n g
p e r u s a l i a a n
p e n y e d i a a n
p e r u s a h a a n
p e m b a y a r a n - p e m b a y a r a n
a d a l a h
leasing p e r u s a h a a n
o p e r a s i o n a l
d e n g a n
m e n g a j u k a n
k r e d i t
j a m i n a n
y a n g
b e s a r .
m u d a h
k e p a d a
B a g i
d a p a t
d a n
m e m p e r o l e h
c e p a t .
b a n k
H a l
y a n g
p e n a s a h a a n
y a n g
ini
b a r a n g -
s u n g g u h
m e m e r l u k a n
m o d a l n y a
1 3
k u r a n g
a t a u
m e m b a n t u
m e n e n g a h ,
p e r u s a h a a n
leasing
j a n g k a
b e r s a n g k u t a n .
tertentu
b i a y a
M e n t e r i
N o .
h a l
y a n g
y a n g
K e u a n g a n
m e m e r l u k a n
d a n a
M e n t e r i
S e j a l a n
d e n g a n
p e r m a s a l a h a n
M u l a i
d a r i
P e r b e d a a n
l a p o r a n
t a n g g a l
leasing
k e u a n g a n ,
a k h i r
p a j a k
p e r t a m b a h a n
p e n g h a s i l a n
t a h u n .
p a j a k
p a s a l
B i a y a - b i a y a
s u r a t
m e n g h e m a t
l e b i h
s e c a r a
k e p u t u s a n
R e p u b l i k
t e n t a n g
w a k t u
d a n
p a l i n g
m e n y e b a b k a n
s e d e r h a n a
p e r b e d a a n
d a n
b a n y a k
a k i b a t n y a
I n d o n e s i a
d a n
d a l a m
n i l a i ,
s e d a n g k a n
p e r t a m b a h a n
2 3 ,
h a l
y a n g
i n i
n i l a i
k a r e n a
b e r k a i t a n
u n t u k
J u g a
k o m p l e k s .
y a n g
d i p e r l a k u k a n
p a j a k
p e n g h a s i t a n
d e n g a n
t r a n s a k s i
d i k e n a k a n
d i s a m p i n g
p e m o t o n g a n
s e b a g a i
lease
r u m i t .
p e n g u n g k a p a n
operating lease
d i k e n a k a n
N o .
leasing.
u s a h a
s a m p a i
p a d a
d e n g a n
d a n
p e r e k o n o m i a n
s e m a k i n
t u n a i ,
b e r s a m a
I n d o n e s i a
p c r i z i n a n
t i d a k
leasing
p e r j a n j i a n
m e m b e l i
y a n g
m o d a l
t e t ^ i
Capital lease d a n operating lease s a m a - s a m a
b a d a n
d i k e n a k a n
1 9 7 4
p a j a k
b a r a n g
3 2 / M / S K / 2 / 1 9 7 4 ,
leasing
y a n g
p e r l a k u a n
m e l a l u i
N o ,
m e l i b a t k a n
leasing
j e n i s
d e n g a n
d a p a t
S e t e l a h
m o d a l
t i b a - t i b a ,
m e n g a d a k a n
P e r d a g a n g a n
F e b r u a r i
b a r a n g
leasing a k a n
d i k e n a l
p e r k c m b a n g a n
y a n g
j e n i s
7
d a p a t
d i b a n d i n g
K E P - 1 2 2 / M K / I V / 2 / 1 9 7 4 ,
k e g i a t a n n y a .
s e b a g i a n
s e c a r a
m e l a k u k a n
leasing b a r u
d a n
r o d a
m e m b e l i
p r o d u k s i
leasing a k a n
p e r j a n j i a n
d a p a t
c u k u p ,
D e n g a n
p e n g e l u a r a n
I n d o n e s i a
3 0 / K p b / l / 1 9 7 4
b i a s a .
m e n j a l a n k a n
p r o s e s
t u n a i
m e n g a t a s i n y a .
D i
d a l a m
p e r u s a h a a n
s u a t u
d a i i a
d a l a m
m e l a k u k a n
P e r u s a h a a n
d a l a m
m e m p u n y a i
u n t u k
s e l e s a i ,
d e n g a n
s e w a
d i a n g g a p
p a j a k
m e n y e w a
s e b a g a i
1 4
b i a y a
u s a h a
b a g i
p i h a k
M u n c u l n y a
b a g i
p a r a
t u n a i
m e r e k a
b i s a
m o d a l
t a h u n
a t a u
j a n g k a
l e b i h .
w a k t u
d a n
a d a n y a
h a k
operational lease
f i s k a l
p e n d a p a t a n
p e r a l a t a n
/
p e r u s a h a a n
m e m b i a y a i
s e p e n i
T e t a p i
j i k a
l i m a
j u g a
d a l a m
d i t i n j a u
d a r i
d i p e r h i t u n g k a n
d i a n g g a p
b e g i t u
tidak
h i n g g a
p e n g u s a h a
capital lease
lease
p e m b a y a r a n
leasing
k e m u d a h a n
l a i n
d a n a
b a r a n g - b a r a n g
t a h u n
p a r a
k e u n t u n g a n
t r a n s a k s i
p a j a k .
a t a s
l a i n n y a
S u a t u
t i g a
m e n a r i k
M e l a l u i
p e m b e l i a n
a n t a r a
di
y a n g
m e n g g u n a k a n
p e m s a h a a n .
t e r s e b u t
o p s i .
a d a l a h
k e n a
c e n d e r u n g
s e b a g a i
h a l n y a
P e r d a g a n g a n
b a r a n g
b a i k
m o d a l
s e c a r a
s u r a t
F e b r u a r i
b e n t u k
p e r u s a h a a n
d i g u n a k a n
l a n g s u n g
N o m o r
1 9 7 4
m a u p u n
B e r s a m a
I n d u s t r i
p e n y e d i a a n
u n t u k
u n t u k
K e p u t u s a n
d a n
1 2 2 / M K / I V / 2 / 1 9 7 4 ,
7
leasing a r t i n y a Equipment funding,
u m u m
leasing m e n u r u t
d a l a m
h a l
a l t e m a t i f
b i a y a
j i k a
d i t i n j a u
k o m e r s i a l .
S e c a r a
t a n g g a l
u n i u k
k e u n t u n g a n - k e u i i t u n g a n
s e b a g a i
s e g i
m e r e k a
p e n g e m b a l i a n
D i s a m p i n g
k e u a n g a n
d a r i
i n i
m e r u n a l c a n
o p e r a s i o n a l
d a n a
l a p o r a n
m e n g u r a n g i
s a a t
k e g i a t a n
m e m p e r o l e h
m e m p e r o l e h
p e n g u r u s a n ,
k a r e n a
u n t u k
d e n g a n
leasing
l e m b a g a
p e n g u s a h a
r u p i a h
lessee.
R e p u b l i k
3 2 / M / S K / 2 / 1 9 7 4 ,
a d a l a h :
" S e t i a p
b a r a n g - b a r a n g
j a n g k a
w a k t u
t i d a k
d a n
tertentu,
p e m b i a y a a n
p r o d u k s i
l a n g s u n g .
K e u a n g a n
I n d o n e s i a
k e g i a t a n
m o d a l
p r o s e s
p a d a
M e n t e r i
y a i t u
N o m o r
P e n g e r t i a n
d a n
K
E
P
-
3 0 / K p b / I / 1 9 7 4
p e r u s a h a a n
d i g u n a k a n
b e r d a s a r k a n
M e n t e r i
N o .
p e m b i a y a a n
u n t u k
s u a t u
o l e h
s u a t u
p e m b a y a r a n -
15
p e m b a y a r a n
t e r s e b u t
s e c a r a
u n t u k
m e m b e l i
m e m p e r p a n j a n g
d i s e p a k a t i
y a n g
a d a
d e f i n i s i
b a r a n g - b a r a n g
i v a k t u
w a k t u
p i l i h
y a n g
b e r d a s a r k a n
b a g i
b e r s a n g k u t a n
n i l a i
m e n y e w a
lessee.
o l e h
s e s u a t u
H a k
lessee
p e m b a y a r a n
''Leasing
b e r i k u t :
p e m i h k a n
h a n y a
u a n g
atas
s i s a
b a r a n g
b a r a n g
y a n g
t e l a h
atas,
m a k a
u a n g
d i
a d a l a h
m e n g g ' i n a k a n
s e w a
p e r u s a h a a n
a t a u
t e l a h
L o n d o n
p e r j a n j i a n
m o d a l
m o d a l
b a r a n g
d i t e n t u k a n
t e r t e n t u
t e r s e b u t
m o d a l
d a l a m
t e r t e n t u " .
B e r d a s a r k a n
p e n g e r t i a n
m o d a l
leasing
leasing s e b a g a i
s e d a n g k a n
b e r d a s a r k a n
h a k
Equipment Leasing Association
d i t e n t u k a n
lessor
p a d a
t e r s e b u t
/
d e n g a n
d i s e r t a i
lessor d a n lessee u n t u k
d i p i i i h
j a n g k a
j a n g k a
b e r s a m a " .
m e m b e r i k a n
a n t a r a
b e r k a l a
l e a s i n g
b e b e r a p a
t e r d i r i dari
a )
P e m b i a y a a n
b )
P e n y e d i a a n
c )
J a n g k a w a k t u
d )
P e m b a y a r a n
e )
A d a n y a
h a k
f)
A d a n y a
n i l a i
g )
A d a n y a
p i h a k
lessor
h )
A d a n y a
p i h a k
lessee
p e n g e r t i a n
b e b e r a p a
d i
e l e m e n
p e r u s a h a a n
b a r a n g - b a r a n g
m o d a l
t e r t e n t u
s e c a r a
p i l i h
s i s a
b e r i c a l a
( o p t i o n
y a n g
right)
d i s e p a k a t i
b e r s a m a
di
b a w a h
p a d a
i n i :
p r i n s i p n y a
1 6
P e m b i a y a a n
s e d e r h a n a
y a n g
d a l a m
p r o s e d u r
d i g u n a k a n
S e b a g a i
leasing
d a n
s e b a g a i
s u a t u
p e r u s a l i a a n ,
m e l a l u i
p e l a k s a n a a n n y a
p e m b a y a r a n
a l t e m a t i f
s u m b e r
p e m b i a y a a n
a l t e m a t i f
o l e h
o l e h
d a n
p e m b i a y a a n
leasing d i d u k u n g
m a k a
m e r u p a k a n
y a n g
k a r e n a
t a m p a k
m o d a l
b a g i
leasing
i t u
l e b i h
s a n g a t
m e n a r i k .
p e r u s a h a a n -
k e u n t u i i g a n - k e u n t u n g a n
s e b a g a i
b e r i k u t :
a )
b )
F l e k s i b e i , a r t i n y a
p e r u s a h a a n
y a i t u
s e d e m i k i a n
r a p a
l i d a k
y a n g
lease
d i
j a m i n a n
y a n g
b a g i
m e n j a d i
lease
s u a t u
m e n g g u n a k a n
leasing u
y a i t u
s e d e r h a n a
t i d a k
m o d a l
d a n
d i b a n d i n g k a n
p e n g a t u r a n
o l e h
t i d a k
k e b u t u h a n
lease d a p a l
p e r i o d e
d i a t u r
p e r u s a l i a a n .
h a k
k e p e m i l i k a n
p e m b a y a r a n
a k t i v a
y a n g
m e n y e d i a k a n
down payment
t e r l a l u
b e s a r ,
s a h
lease
d'llease
l e b i h
k r e d i t
d a n a
( D P )
j a d i
m o d a l
y a n g
p e l a y a n a n ,
d e n g a n
a t a u
d e n g a n
a t a s
a k t i v a
d e n g a n
s e s u a i
s u d a h
m e r u p a k a n
s e n d i r i .
b a r a n g
a r t i n y a
s e c a r a
c e p a t
d a l a m
i n