Public need for their fnancing of capital goods in accordance with the
principles of Islam, encourages businesses and governments to create the
Islamic fnance company. Basic application of sharia leasing transactions
between customers through Ijarah Al Muntahiyah bi Al Tamlik contract based
on the Fatwa Dewan Syariah Nasional No. 09/DSN-MUI/IV/2000 about
ijarah fnancing and Fatwa Dewan Syariah Nasional No. 27/DSN-MUI/
III/2002 about Ijarah Al Muntahiyah bi Al Tamlik fnancing. Implementation
of sharia fnance leasing company to its customers are still not in accordance
with the provisions of DSN 27/DSN-MUI/III/2002 and hadith.
Keywords : leasing fnance, ijarah al muntahiyah bi al tamlik
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