ANALISIS IMPLEMENTASI AKAD IJARAH DI PERBANKAN SYARIAH BERDASARKAN REGULASI DAN FATWA
The jarah contract in Indonesia is regulated by various regulations, such as the fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) and regulations from the Financial Services Authority (OJK). The fatwa and egulations are the references in the practice of contracts in Islamic financial institutions, one of which is Islamic banking. There may be a discrepancy between the practice of Islamic banking contracts and existing regulations. Therefore, this paper aims to analyze the harmonization between ijarah contract regulations in Indonesia and Islamic banking ractices.
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