S K R I P S I
N A M A : M . I H S A N A P R I A N S Y A H
N I M : 2 2 2 0 1 0 0 6 8
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 L E M B A N G F A K U L T A S E K O N O M ! D A N B I S N I S
2 0 1 4
P E N E R A P A N A K A D U A R A H D A N A K A D M U R A B A H A H P A D A P T D U M O N D J A Y A 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 S a U l i S t i t v P c r s y a n i t a D M e w p e r o k h G c l a r S a r j a n a E k o n o m i
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 L E M B A N G F A K U L T A S E K O N O M I D A N B I S N I S
2 0 1 4
N A M A M . I H S A N A P R I A N S Y A H
N I M 2 2 2 0 1 0 0 6 8
N A M A : M . I h s a n A p r i a n s y a h
N I M : 2 2 2 0 1 0 0 6 8
P R O G R A M S T U U I : A K U N T A N S I
M e n y a t a k a n b a h w a s k r i p s i i n i t e l a h d i t u l i s s e n d i r i d e n g a n s u n g g u h - s u n g g u h d a n
t i d a k a d a b a g i a n y a n g m e r u p a k a n p e n j i p l a k a n k a i y a o r a n g l a i n .
A p a b i l a d i k e m u d i a n h a r i b a h w a p e m y a t a a n i n i t i d a k b e n a r , m a k a s a y a s a n g g u p
i n e n e r i m a s a n k s i d a n s e g a l 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 2 0 1 4
P e n u l i s
; T E M P E t •
. •mi 11,1 s, Hc- [ I' Mi,
M . I h s a n A p r i a n s y a h
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 t l a n g a M p i g g t m o p i t l p o y a u g T i c l a h D i g a r i s k a n t ^ l l a h
u n t t i k t l i d a p n g a toibari M i c n y i a p k a n p e r b f t K a l a n u n t u k
M f t n g e l e s a i k 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 i e i
K u P e r s e m b a h l U B k e p a d a :
4 A l U b S W T d a o R a s H l i l l a t a S A W
4 P a p a d a a M a m a T c r c i o t a
4 N e n c k d a a A d i k - a d i k k u
4 K e l u a r g a k v ,
4 P e m b i m b i n g k H
4 G u r a k u
4 T e m a n - t e m a a k u
4 A l m a m a t e r ( U M P )
A s s a l a m u ^ a l a i k u m W r . W b ,
S e g a l a p u j i d a n s y u k u r s e n a n t i a s a t e r u c a p k e p a d a A l l a h u A z z a w a J a l l a
k a r e n a d e n g a n n i k m a t y a n g s e n a n t i a s a t e r c u r a h s e h i n g g a p e n u l i s d a p a t
m e n y e l c s a i k a n p e n u l i s a n s k r i p s i d e n g a n j u d u l " P e n e r a p a n A k a d I j a r a h d a n A k a d
M u r a b a h a h P a d a 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 " .
P e n u l i s m e n y a d a r i b a h w a p e n u l i s a n s k r i p s i i n i m a s i h b a n y a k k e k u r a n g a n
k a r e n a t e r b a t a s n y a k e m a m p u a n d a n p e n g a l a m a n p e n u l i s s e h i n g g a s a n g a t
d i h a r a p k a n k r i l i k d a n s a r a n d a r i s e m u a p i h a k .
U c a p a n t e r i m a k a s i h p e n u l i s s a m p a i k a n k e p a d a k e d u a o r a n g t u a k u t e r c i n t a
A y a h a n d a S y a h i d d i n d a n I b u n d a L u s i a n a s e i t a N e n e k S u m a r t i D a l i . T a k l u p a
k e p a d a a d i k - a d l k k u F i t i i a R a m a d h a n i , A l - R i z k y S h a d i q i n d a n A h m a d F a u z i
A k r a m s e r t a g u r u k u y a n g s e n a n t i a s a m e m b e r i k a n d o ' a , s e m a n g a t , p e t u n j u k ,
s e h i n g g a s k r i p s i i n i d a p a t d i s e l e s a i k a n .
P e n u l i s j u g a m e n g u c a p k a n t e r i m a k a s i h k e p a d a B a p a k M u h a m m a d F a h m i
S . E , M . S i s e l a k u p e m b i m b i n g d a l a m p r o s e s p e n u l i s a n s k r i p s i i n i y a n g t e l a h s a b a r
m e m b i m b i n g , m e m b e r i k a n n a s e h a t d a n m e m b e r i k a n m a s u k a n d a l a m p e n y u s u n a n
d a n p e n u l i s a n s k r i p s i i n i . S e l a i n i t u j u g a , p e n u l i s m e n g u c a p k a n b a n y a k t e r i m a
k a s i h k e p a d a p i h a k - p i h a k y a n g t e l a h m e n g i z i n k a n d a n m e m b a n t u p e n u l i s d a l a m
p e n y e l e s a i a n s t u d i d i F a k u l t a s E k o n o m i d a n B i s n i s 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 .
O l e h k a r e n a i t u p a d a k e s e m p a t a n i n i d e n g a n t u l u s h a t i p e n u l i s s a m p a i k a n
u c a p a n t e r i m a k a s i h k e p a d a :
1 . B a p a k D r . H . M . I d r i s , 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 . B a p a k A b i d D j a z u l i , S . E . , M M ( s e l a k u D e k a n F a k u l t a s E k o n o m i d a n B i s n i s
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 .
3 . B a p a k D r s . S u n a r d i , S . E . , M . S i s e l a k u 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
B i s n i s 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 .
4 . I b u R o s a l i n a G h a z a l i , S . E . , M . S i . , A k s e l a k u K e t u a P r o d i A k u n t a n s i d a n
P e m b i m b i n g A k a d e m i k P r o d i A k u n t a n s i , I b u W e l l y , S . E . . M . S i s e l a k u
S e k r e t a r i s J u r u s a n A k u n t a n s i F a k u l t a s E k o n o m i d a n B i s n i s 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 .
5 . B a p a k M u h a m m a d F a h m i S . E , M . S i S e l a k u P e m b i m b i n g S k r i p s i .
6 . I b u D r . S a ' a d a S i d d i k , S . E . , M . S i . , A k , I b u Y u h a n e s L a d e w i , S . E . , M . S i . , A k
B a p a k B e t r i S i r a j u d d i n , S . E . , M . S i . , A k , B a p a k M i z a n , S . E . , M . S i . , A k . S e r t a
b a p a k d a n i b u S t a f p e n g a j a r J u r u s a n A k u n t a n s i y a n g t e l a h m e n d i d i k p e n u l i s
d a l a m m e n u n t u t i l m u d a n m e m b e r i k a n 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 g u n a
m e n c e r d a s k a n a n a k d i d i k n } a , s e h i n g g a t e r b e n t u k n y a m a h a s i s w a y a n g u n g g u l
d a n i s l a m i , l e r i m a k a s i h u n t u k s e m u a n y a .
7 . K e p a d a I b u n d a L u s i a n a d a n A y a h a n d a S y a h i d d i n , N e n e k S u m a r t i D a l " . A d i k
-a d i k ( F i t r i -a R -a m -a d h -a n i , A I - R i z k y S h -a d i q i n d -a n A h m -a d F -a u z i A k i -a m ) .
8 . K e p a d a K e l u a r g a B e s a r k u , t e m a n t e m a n p a k e t C A . 0 1 . 2 0 1 0 s e r t a T e m a n
-t e m a n a n g k a -t a n A k u n -t a n s i d a n M a n a j e m e n 2 0 1 0 ( R i n d i E n -t i k a , V o k a , K a r l o s ,
s e g a l a k e r e n d a h a n h a t i , p e n u l i s m e n g u c a p k a n b a n y a k t e r i m a k a s i h k e p a d a p i h a k
y a n g t e l a h m e m b a n i u d a l a m p e n y e l e s a i k a n s k r i p s i i n i , s e m o g a m n a l i b a d a h y a n g
d i l a k u k a n m e n d a p a l b a l a s a n d a r i - N y a a m i n .
W a s s a l a m u ' a l a i k u R i W r . W b .
P a i e m b a n g , J u l i 2 0 1 4
P e n u l i s
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 i i i
H A L A M A N P E R N Y A . T A A N B E B A S P L a G I A T i v
H A L A M A N M O T T O D A N 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 A B E L x i i
H A L A M A N D A F T A R G A M B A R . . . . , x i i i
H A L A M A N D A F T A R L A M P I R A N x i v
A B S T R A K X V
B A B I P E N D A H U L U A N
A . L a t a r B e l a k a n g M a s a l a h 1
B . R u m u s a n M a s a l a h 6
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 F e n e l i t i a n 6
B A B H K A J I A N P U S T A K A
A . P e n e l i t i a n S e b e l u m n y a 8
B . L a n d a s a n T e o r i 9
4 . A k a d M u r a b a h a h 5 1
5 . H a r g a P o k o k P e m b e l i a n 5 9
B A B I I I M E T O D E P E N E L J T I A N
A . J e n i s P e n e l i t i a n 6 0
B . L o k a s i P e n e l i t i a n 6 0
C . O p e r a s i o n a l i s a s i V a r i a b e l 6 1
D . D a t a y a n g D i p e r l u k a n 6 1
E . T e k n i k P e n g u m p u l a n D a t a 6 2
F . A n a l i s i s D a t a d a n T e k n i s A n a l i s i s 6 3
B A B I V H A S I L P E N E L I T I A N D A N P E M B A H A S A N
A . H a s i l P e n e l i t i a n 6 5
1 . S e j a r a h S i n g k a t 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 . S t r u k t u r O r g a n i s a s i 6 6
B . P e m b a h a s a n H a s i l P e n e l i t i a n 7 2
1 . P r o s e d u r P e n g a j u a n K r e d i t 7 2
2 . P e r h i t u n g a n P e n j u a l a n K r e d i t 7 5
3 . P r o s e d u r P e n g a j u a n K r e d i t d e n g a n A k a d I j a r a h d a n
A k a d M u r a b a h a h 8 0
4 . P e r h i t u n g a n P e n j u a l a n K r e d i t d e n g a n A k a d I j a r a h d a n
A k a d M u r a b a h a h 8 3
B A B V S I M P U L A N B A N S A R A N
A . S i m p u l a n 9 0
B . S a r a n 9 1
D A F T A R P U S T A K A
L A M P I R 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 V a r i a b e l 6 1
T a b e ! I V . I P e r h i t u n g a n K r e d i t 7 8
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 d a l a m B e r b a g a i T e n o r 7 9
l a b e l I V . 3 T e n o r d a l a m A k a d I j a r a h d a n A k a d 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
G a m b a r I I . 1 P e r b e d a a n Ijarah d a n al-Ijarah al-Muntahiyah hi al-Tamlik. 4 2
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 . . 6 6
G a m b a r I V . 2 P r o s e d u r K r e d i t d e n g a n A k a d I j a r a h d a n A k a d M u r a b a h a h 8 1
L a m p i r a n 2 : S u r a t S e l e s a i R i s e t
L a m p i r a n 3 : S e r t i f i k a t M e m b a c a d a n M e n g h a f a l A l - Q u r a n ( S u r a t P e n d e k )
L a r n p i r a n 4 : S e r t i f i k a t T e s T O E F L
L a m p i r a n 5 : B i o d a l a P e n u l i s
L a m p i r a n 6 : L e m b a r B i m b i n g a n S k r i p s i
L a m p i r a n 7 : J a d w a l P e n e l i t i a n
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 P e r b a i k a n S k r i p s i
A B S T R A K
M . I h s a n A p r i a n s y a h / 2 0 l 4 r 2 2 2 0 i 0 0 6 8 , P e n e r a p a n A k a d Ijarah d a n A k a d Murabahah p a d a 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 .
R u m u s a n m a s a l a h a d a l a h b a g a i m a n a p e n e r a p a n a k a d
ijarah
d a n a k a dmurabahah
J i k a m e n g g a n t i k a n p e n j u a l a n k r e d i t k o n v e n s i o n a l p a d a 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 ? . T u j u a n p e n e l i t i a n i n i a d a l a h U n t u k m e n g e t a h u i p e n e r a p a n a k a d ijarah d a n a k a d murabahah y a n g d i l a k u k a n t e r h a d a p p e r u s a h a a n l e a s i n g j i k a m e n g g a n t i k a n s e w a - b e l i p a d a p e n j u a l a n k r e d i t k o n v e n s i o n a l p a d a P 7 ~ 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 . J e n i s p e n e l i t i a n i n i a d a l a h D e s k r i p t i f . L o k a s i p e n e l i t i a n P T D i a m o n d J a v a M a k m u r P a i e m b a n g , V a r i a b e l y a n g d i g u n a k a n a d a l a h p e n e r a p a n a k a d ijarah d e n g a n i n d i k a i o r a k a d , ujrah d a n t e n o r d a n p e n e r a p a n a k a d murabahah d e n g a s i i n d i k a i o r a k a d , h a r g a p o k o k p e m b e l i a n , % m a r g i n k e u n t u n g a n , d a n t e n o r . D a t a > a n g d i g u n a k a n a d a l a l i d a t a p r i m e r d a n s e k u n d e r d e n g a n t e k n i k p e n g u m p u l a n d a t a a d a l a h o b s e r v a s i d a n d o k u m e n t a s i . A n a l i s i s d a t a y a n g d i g u n a k a n a d a l a h K u a l i t a t i f d a n t e k n i k a n a l i s i s d a t a y a n g d i g u n a k a n a d a l a h d e s k r i p s i k u a l i t a t i f . H a s i l p e n e l i t i a n i n i m e n u n j u k k a n b a h w a j i k a a k a dijarah
d a n a k a d murabahah d i t e r a p k a n p a d a P T D i a m o n d J a y a M a . k m u r m a k a l a b a y a n g d i p e r o l e h o l e h P T D i a m o n d J a y a M a k m u r l e b i h s e d i k i t d a r i p a d a l a b a y a n g d i p e r o l e h d e n g a n p e n j u a l a n k ' - e d i t k o n v e s i o n a ! k a r e n a p e r u s a h a a n k e l i l l a n g a nmark up
h a r g a s e b e s a r 2 5 % d a r i h a r g a p e m b e l i a n . N a m u n p e r u s a h a a n d a p a t m e n g u r a n g i p i u t a n g t a k t e r t a g i h k a r e n a d e n g a n a k a dijarah
d a n a k a dmurabuiuih
d i s y a r a t k a n a d a n y a j a m i n a n s e h i n g g a risiko p i u t a n g t a k t e r t a g i h b i s a l e b i h k e c i l .K a t a k u n c i : A k a d Ijarah, A k a d Murabahah
The problem of this study was how the application of the Ijarah and Murabahah contracts of PT
Diamond Jaya Makmur Paiembang was, if it were used to substitute the conventional credits of PT
Diamond Jaya Makmur Paiembang. The objective of this study was to find out the application of
the Ijarah and Murabahah contracts of PT Diamond Jc^a Makmur Paiembang if it were used to
substitute the conventional credits of PT Diamond Jaya Makmur Paiembang. This study used
descriptive research. It was conducted at PT Diamond Jaya Makmur Paiembang. The variables of
this study were Ijarah contract with the indicators of contract, Ujrah, and tenor, and Murabahah
contract with the indicators of contract, the cost of purchase, the percentage of marginal profit,
and tenor. The data used in this study were primary and secondary data. The techniques for
collecting the data were using observation and documentation The data analysis used was
qualitative analysis- The technique for analyzing the data was descriptively qualitative. The result
showed that the profit gained by PT Diamond Jaya Makmur Paiembang using the Ijarah and
Murabahah contracts was less than the profit using the converUhnal credits. It was due to the
25% lost of the company's mark up from the purchase price. However, the company was able to
reduce the bod debts because there was a guarantee requirement which made the risk of the bad
debts much smaUcr if using the Ijarah and Murabahah contracts
Keywords: Ijarah Conlrtutt, Murabaha Contract
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 l e m b a g a k e u a n g a n d i I n d o n e s i a d a r i t a h u n k e t a h u n
s e m a k i n b e r k e n i b a n g , b a i k l e m b a g a k e u a n g a n b a n k m a u p u n l e m b a g a
k e u a n g a n n o n b a n k . L e m b a g a k e u a n g a n b a n k m a u p i m l e m b a g a k e u a n g a n
n o n b a n k p a d a a w a l p e r k e m b a n g a n n y a m e n g g u n a k a n p r i n s i p - p r i n s i p
e k o n o m b a r a t , y a i i u d e n g a n s i s t e m k a p i t a l i s m c . E k o n o m i d e n g a n s i s t e i n
k a p i t a l i s m e h a n y a b e r f o k u s k e p a d a k e p e n i i l L k a n h a r t a y a n g s e m a k i n
b e i t u m p u k t a n p a m e m p e r d u l i k a n o r a n g l a i n y a n g k e s u l i t a n d a n t a n p a
m e m p e r d u l i k a n I i a l a l a t a u h a r a m u s a l i a y a n g i a j a l a n k a n . P e n g a n u t s i s t e m
e k o n o m i k a p i t a l i s m e t i d a k m e m p e r d u l i k a n a p a k a l i u s a h a y a n g d i j a l a n k a n
m e m i l i k i d a m p a k b u n i k t e i h a u a p m a s y a r a k a t g l o b a l , b a i k b e r u p a d a m p a k
m o r a l m a u p u n finansial. y a n g t e r p e n t i n g u n t u k m e r a k a a d a l a h m e r e k a
m a m p u m e n g u m p u l k a n p i m d i - p u n d i u a n g y a n g s e m a k i n m e n u m p u k .
E k o n o m i d e n g a n s i s t e m k a p i t a l i s m e b e l a l i a n g a n i n i s e m a k i n s e m a r a k
r e s i s t e n s i n y a y a n g d i n i l a i a k a n t e r u s m e n g l i a s i l k a n k e m a k m u r a n y a n g t i d a k
m e r a t a , y a n g k a y a ( b a i k N e g a r a , p e m s a h a a n , d a n i n d i v i d u ) a k a n s e m a k i n
k a y a d a n y a n g i n i s k i n t e t a p m i s k i n d a n s e m a k i n m i s k i n . K a r e n a r e s i s t e n s i
i n i l a h k e m u d i a n b e r k e m b a n g l a h s i s t e m e k o n o m i b e r b a s i s s y a r i a h ( S o t y a n ;
2 0 1 1 ) .
E k o n o m i b e r b a s i s s y a r i a h i n i m e r u p a k a n h a s i l d a r i r e f l e k s i
p e m i k i r a n p a r a c e n d i k i a w a n - c e n d i k i a w a n m u s l i m s e b a g a i a k i b a t k e g a g a l a n
d a r i e k o n o m i k o n v e n s i o n a l . H a s i l p e m i k i r a n i n i k e m u d i a n m e l a h i r k a n
p r o d u k - p r o d u k k e u a n g a n y a n g b e r l a n d a s k a n d e n g a n a j a r a n I s l a m , s e p e r t i
p e r b a n k a n s y a r i a h , a s u r a n s i s y a r i a h , k o p e r a s i s y a r i a h , r e k s a d a n a s y a r i a h d a n
p a s a r m o d a l s y a r i a l i . S e l a i n d a r i l e m b a g a k e u a n g a n s p e r t i p e r b a n k a n ,
a s u r a n s i , k o p e r a s i , r e k a s a d a n a d a n p a s a r m o d a l s y a r i a h , t e r d a p a t b a n y a k
p u l a p e r u s a h a a n - p e r u s a h a a n y a n g m e n j a d i k a n l a n d a s a n n y a a d a l a h h u k u m
s y a r i a l i s e p e r t i / e a ^ / n ^ b e r b a s i s s y a r i a h .
P e r u s a h a a n
leasing
d e w a s a i n i t u m b u l i d e n g a n p e s a t , b a i kfinance
lease
m a u p u noperating lease.
S i s t e m p e m b e l i a n s e c a r aleasing
t e l a hd i g u n a k a n o l e h m a s y a r a k a t p u l u h a n t a l i u n . M a s y a r a k a t , b a i k s e b a g a i
lessor
( p e m i l i k a s s e t ) m a u p u n s e b a g a i
lessee
( p e n y e w a a s s e t ) m e m p e r o l e hb a n y a k k e u n t u n g a n d a r i s i s t e m y a n g d i w a r k a n m e l a l u i leasing. D i a n t a r a
k e u n t u n g a n y a n g d i t e r i m a d a r i s i s t e m leasing i n i , y a i t u t a n p a u a n g m u k a ,
s e b a g i a n t r a n s a k s i s e w a g u n a u s a h a b i s a t a n p a a d a n y a u a n g m u k a n a m u n
u a n g s e w a y a n g d i b a y a r k a n s e t i a p b u l a n s e d i k i t l e b i l i b e s a r d i b a n d i n g k a n
d e n g a n u a n g m u k a .
Lessee
m e n g g u n a k a n t r a n s a k s i i n i d i k a r e n a k a n m e r e k ab e r a t u n t u k m e m b e h s e c a r a t u n a i , s e d a n g k a n u a n g y a n g a d a m a s i h l i a r u s
d i g u n a k a n i m t u k k e p e n t i n g a n l a i n . M e n g h i n d a r i risiko k e p e m i l i k a n , t e r d a p a t
b a n y a k risiko y a n g t e r k a i t d e n g a n k e p e m i l i k a n p r o p e r t y . T e r m a s u k
d i a n t a r a n y a a d a l a h k e r u g i a n k a r e n a k e c e l a k a a n , k e u s a n g a n , p e r u b a h a n
3
u s a l i a n a i k s e c a r a d r a m a t i s ,
lessee
m u n g k i n m e n g a k l i i r i s e w a g u n a u s a h a ,w a l a u p u n b i a s a n y a d e n g a n d c n d a . F l e k s i b i l i t a s , k o n d i s i b i s n i s d a n
p e m b a h a n p e r j a n j i a n b e r u b a l i d a r i w a k t u k e w a k t u . . l i k a s u a t u a s s e t
d i s e w a g u n a u s a h a , s e b u a h p e m s a h a a n a k a n d e n g a n m u d a h m e n g g a n t i a s s e t
u n t u k m e n a n g g a p i p e r u b a h a n t e r s e b u t . I n i m e m p a k a n k e u n t u n g a n d a r i s i s i
lessee, s e d a n g k a n k e u n t i m g a n d a r i s i s i lessor, y a i t u d a p a t m e n i n g k a t k a n
p e n j u a l a n . U n t u k a l a s a n y a n g d i s a r a n k a n p a d a b a g i a n s e b e l u m n y a ,
p e l a n g g a n p o t e n s i a l d e n g a n p i l i h a n s e w a g u n a u s a h a a t a s p r o d u k n y a , s u a t u
p r o d u s e n a t a u p e n y a l i i r m u n g k i n s e c a r a s i g n i f i k a n m e n i n g k a t k a n v o l u m e
p e n j u a l a n n y a . I l u b m i g a n b i s n i s y a n g b e r k e l a n j u t a n d e n g a n l e s s e e . K e t i k a
p r o p e r t i d i j u a l , p e m b e l i s e r i n g k a l i t i d a k m e m i l i k i h u b u n g a n d e n g a n p e n j u a l
p r o p e r t i . N a i n u n d a l a m s i m a s i s e w a g u n a u s a h a ,
lessor
d a nlessee
m e n j a g ah u b u n g a n m e l e w a t i s u a t u p e r i o d e w a k t u , s u a t u h u b u n g a n b i s n i s j a n g k a
p a n j a n g s e r i n g k a l i d a p a t d i b i n a m e l a l u i s e w a g u n a u s a h a . M e m p e r i a h a n k a n
n i l a i s i s a . D a l a m b a n y a k p e r j a n j i a n s e w a g u n a u s a h a , k e p e m i l i k a n p r o p e r t i
s e w a g u n a u s a l i a t i d a k p e m a h d i a l i h k a n k e p a d a lessee. Lessor d a p a t
i i i e m p e r o l e l i k e u n t u n g a n a p a b i l a k o n d i s i e k o n o m i m e n g h a s i l k a n n i l a i s i s a
y a n g s i g n i f i k a n p a d a a k h i r m a s a s e w a .
Lessor
m u n g k i n m e n y e w a k a n a s s e tk e
lessee
I a i n a t a u m e n j u a l p r o p e r t i d a n m e n d a p a t k e u n t u n g a n s e g e r a ( S t i c e ,d k k , 2 0 1 1 : 2 8 9 - 2 9 1 ) .
S i s t e m
leasing
m a s i h d i g a n d r u n g i m a s y a r a k a t , n a m u n s i s t e mleasing
y a n g ribawi m e m b u a t m a s y a r a k a t I n d o n e s i a y a n g m a y o r i t a s u m m a t I s l a m
t e l a h d i g u n a k a n m a s y a r a k a t I n d o n e s i a p u l u h a n t a h u n , D e n g a n a d a n y a
p e r k c m b a n g a n y a n g c u k u p s i g n i f i k a n d a r i l e m b a g a - l e m b a g a k e u a n g a n d a n
n o n k e u a n g a n y a n g b e r b a s i s s y a r i a h , m a s y a r a k a t p u n b e r t a h a p
m e n i n g g a l k a n s i s t e m k o n v e n s i o n a l .
L e m b a g a k e u a n g a n s y a n a h d a n n o n k e u a n g a n s y a r i a h t e l a h
m e n a w a r k a n p r o d u k - p r o d u k y a n g s e r u p a d e n g a n leasing ( p e m b e l i a n s e c a r a
t a n g g u h ) , s e p e r t i murabahah, ijarah, d a n saiam. S e h i n g g a m a s y a r a k a t y a n g
i n g i n m e m b e l i p r o d u k d e n g a n p e m b a y a r a n t a n g g u h t i d a k l a g i m e n g g u n a k a n
s i s t e m y a n g r i b a w i , y a i t u s i s t e m y a n g d i t a w a i k a n
leasing
( s e w a - b e l i ) .S e h i n g g a p e n e l i t i i n g i n m e n e r a p k a n s i s t e m y a n g b e r b a s i s s y a r i a h ( d a l a m
h a l i n i d e n g a n a k a d
ijarah
d a nmurabahah
) k e p a d a p e r u s a h a a n y a n g s e l a m ai n i m e n e r a p k a n s i s t e m
/easing {
s e w a - b e l i ) d a l a m p e n j u a l a n s e c a r a k r e d i t .P e m s a h a a n
Leasing
y a n g a k a n d i t e l i t i d a l a m p e n e l i t i a n i n i a d a l a hP T D i a m o n d J a y a M a k m u r . P T D i a m o n d J a y a M a k m u r a d a l a l i p e r u s a l i a a n
cash & credit
y a i i g d i d i n k a n d i P a i e m b a n g o l e h 4 o r a n g s e b a g a i p e m e g a n gs a h a m u t a m a p a d a t a h u n 2 0 0 8 , m e m p a k a n s a l a h s a t u p e m s a h a a n d a g a n g
y a n g b e r f o k u s p a d a p e n j u a l a n s e c a r a k r e d i t y a n g a d a d i k o t a P a i e m b a n g .
P T D i a m o n d J a y a M a k m u r m e n j a l a n k a n b i s n i s n y a d i b a n t u o l e h p a r a
marketing y a n g b e r g e r a k d i l a p a n g a n u n t u k m e n a w a r k a n p r o d u k - p r o d u k
y a n g a d a , k e m u d i a n d i s e t u j i i i o l e h surveyor d a n a k h i r n y a b a r a n g d i k i r i m .
P e r k c m b a n g a n p e m s a h a a n leasing s a n g a t p e s a t j i k a d i b a n d i n g k a n
p e m s a h a a n - p e m s a h a a n a s u r a n s i d a n p e r b a n k a n . b a i k
operating lease
5
k e p e r l u a n
leasing
s e m a k i n d i l i r i k m a s y a r a k a t s e b a g a i a l t e m a t i f p e m b e l i a nb a r a n g s e c a r a a n g s u r a n y a n g s e s u a i d e n g a n n i l a i - n i l a i s y a r i a h , m a k a
m u n c u l l a h leasing s y a r i a h .
Leasing s y a r i a h y a n g m e m p a k a n p e n y e d i a p e n j u a l a n s e c a r a t a n g g u h
p e i l a l i a n n a m u n p a s t i m e n a r i k m i n a t m a s y a r a k a t s e b a g a i a l t e m a t i f b a r u
d a l a m p e m b e l i a n b a r a n g s e c a r a a n g s u r . ! n i t e r j a d i k a r e n a k e s a d a r a n
k e a g a m a a n m a s y a r a k a t I n d o n e s i a y a n g m a y o r i t a s b e r a g a m a I s l a m s e m a k i n
b a i k d a n i n g i n b e n n u a m a l a h d e n g a n k o n s e p - k o n s e p y a n g d i t a w a r k a n o l e h
I s l a m . P e l u a n g p u n s e m a k i n b e s a r b a g i
leasing
s y a r i a h u n t u k t u m b u h d a nb e r k e m b a n g d i k a r e n a k a n m a y o r i t a s p e n d u d u k I n d o n e s i a b e r a g a m a I s l a m
d a n b e l u m b a n y a k n y a l e m b a g a y a n g k h u s u s m e n g k o n s e n t r a s i k a n
p e n j u a l a n n y a d e n g a n b e r b a s i s s y a r i a h .
M a s y a r a k a t y a n g t e l a h b a n y a k b e r a l i h k e p a d a k o n s e p - k o n s e p y a n g
d i t a w a r k a n o l e h s y a r i a l i i n i m e n j a d i k a n s u a t u p e l u a n g b e s a r a g a r
leasing-leasmg
y a n g m u l a n y a m e n g g u n a k a n p e n j u a l a n a n g s u r d e n g a n c a r ak o n v e n s i o n a l i m t u k b t n n e t a m o r f o s i s k e
leasing
y a n g b e r b a s i s s y a r i a l i . H a li n i l a h y a n g m e n j a d i l a t a r b e l a k a n g p e n e h t i t e r t a r i k u n t u k
m e m p e r b a n d i n g k a n p e n g g u n a a n a k a d s y a r i a h p a d a leasing d e n g a n leasing
p e n g g u n a s i s t e m k o n v e n s i o n a l d a l a m h a l i n i P T D i a m o n d J a y a M a k m u r
s e b a g a i p e m s a h a a n y a n g d i j a d i k a n o b j e k p e n e l i t i a n . P T D i a m o n d J a y a
M a k m u r d i j a d i k a n s e b a g a i o b j e k p e n e l i t i a n k a r e n a a d a n y a p e r m i n t a a n d a r i
P T D i a m o n d J a y a M a k m u r u n t u k m e n g e t a h u i k o n s e p d a r i a k a d - a k a d s y a r i a h
p e n e l i t i i n g i n m e n c o b a m e n g u b a h s i s t e m y a n g d i g i m a k a n P I D i a m o n d J a y a
M a k m u r y a n g m a s i h k o n v e n s i o n a l u n t i i k d i k o n v e r s i m e n j a d i leasing y a n g
m e n g g u n a k a n k o n s e p s y a r i a l i d a l a m o p e r a s i o n a i n y a , k a r e n a leasing
b e r t e n t a n g a n d e n g a n a t i i r a n - a t u r a n y a n g b e r l a k u u n t u k
muamalah
s e o r a n gm u s l i m , y a i t u m e l a k u k a n t r a n s a k s i y a n g t i d a k j e l a s ( a k a d
gharar),
s e d a n g k a n j i k a m e n g g u n a k a n a k a d
ijarah
d a nmurabahah
a k a n s e l a m a t d a r ip e r k a r a
gharar
t e r s e b u t , M a k a d a r i i t u p e n e l i t i t e r t a r i k u n t u k m e n e l i t i h a lt e r s e b u t d e n g a n p e n e l i t i a n y a n g b e r j u d u l , " P e n e r a p a n A k a d
Ijarah
d a nA k a d Murabahah P a d a 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 " .
B . P e r u m u s a n M a s a l a h
B e r d a s a r k a n p e m b a h a s a n d a n p e n j a b a r a n d i a t a s , i n a k a d a l a m
p e n e l i t i a n i n i p e r m a s a l a h a n y a n g a k a n d i t e l i t i a d a l a h :
B a g a i m a n a P e n e r a p a n A k a d Ijarah d a n A k a d Murabahah J i k a
M e n g g a n t i k a n P e n j u a l a n K r e d i t K o n v e n s i o n a l P a d a 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 ?
C . I X i j u a n 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 i n i a d a l a l i i m t u k m e n g e t a h u i :
P e n e r a p a n a k a d ijarah d a n a k a d murabahah yang d i l a k u k a n t e r h a d a p
p e r u s a h a a n leasing j i k a m e n g g a n t i k a n s e w a - b e l i p a d a 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 y a n g d i h a r a p k a n d a r i p e n e l i t i a n i n i a d a l a h ;
1 . B a g i P e n u l i s
D a p a t m e n a m b a h w a w a s a n a t a u p e n g e t a l u i a n m e n g e n a i a k a d - a k a d
a k u n t a n s i s y a r i a l i k h u s u s n y a a k a d
ijarah
d a n a k a dmurabahah.
2. B a g i P T . D i a m o n d J a y a M a k m u r
M e m b e r i k a n k o n t n b u s i , m a s u k a n d a n b a h a n p e m i k i r a n m e n g e n a i
k o n s e p s y a r i a h u n t u k d i t e r a p k a n k e p a d a p e r u s a h a a n .
3 . B a g i A l i n a m a t e r
M e n a m b a h k h a z a n a h 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 b a g i m a h a s i s w a ,
s t a f p e n g a j a r d a n y a n g l a i n n y a .
4 . B a g i M a s y a r a k a t
D a p a t m e m b e r i k a n e d u k a s i k e p a d a m a s y a r a k a t u n t u k m e m b u d a y a k a n
A . P e n e l i t i a n S e b e l u m n y a
P e n e l i t i a T x s e b e l u m n y a d e n g a n j u d u l P e n e r a p a n S i s t e m A k u n t a n s i
P e m b i a y a a n M n r a b a h a h P a d a P T . B a n k " X " K a n t o r C a b a n g S y a r i a h J a k a r t a
P a s a r M i n g g u d i l a k u k a n o l e h N u r A i n i R a h m a n ( 2 0 1 0 ) . R u m u s a n m a s a l a h n y a
a d a l a h :
1 . B a g a i m a n a p r o s e s p e n g a j u a n a t a u p r o s e d u r u m u m d a r i p e m b i a y a a n
murabahah
d i B a n k " X " K a n t o r C a b a n g S y a r i a h J a k a r t a P a s a r M i n g g u ?2 . B a g a i m a n a s i s t e m d a n p e n e r a p a n a k u n t a n s i murabahah d i B a n k " X "
K a n t o r C a b a n g S y a r i a h J a k a r t a P a s a r M i n g g u ?
T u j u a n d a r i p e n e l i t i a n i n i a d a l a h :
1 . U n t u k m e n g a n a l i s a p r o s e s p e n g a j u a n p e m b i a y a a n d i B a n k " X " K a n t o r
C a b a n g S y a r i a h J a k a r t a P a s a r M i n g g u .
2 . U n t u k m e n g a n a l i s a s i s t e m d a n p e n e r a p a n a k u n t a n s i murabahah d i B a n k
" X " K a n t o r C a b a n g S y a r i a h J a k a r t a P a s a r M i n g g u .
D a t a y a n g d i g u n a k a n a d a l a h d a t a p r i m e r d a n d a t a s e k u n d e r . T e k n i k
p e n g u m p u l a n d a t a a d a l a h w a w a n c a r a , d o k u m e n t a s i , d a n o b s e r v a s i . T e k n i k
a n a l i s i s d a t a a d a l a h d e s k r i p t i f k u a l i t a t i f .
9
P e r s a m a a n a n t a r a d u a p e n e l i t i a n i n i a d a i a h :
1 . M e m b a h a s t e n t a n g v a r i a b e l a k a d
murabahah
2. T e k n i s a n a l i s i s d a t a a d a l a l i d e s k r i p t i f
3 . D a t a y a n g d i g u n a k a n a d a l a h d a t a p r i m e r d a n d a t a s e k u n d e r
P e r b e d a a n a n t a r a d u a p e n e l i t i a n i n i a d a l a h :
1 . P e n e l i t i a n i n i m e m b a h a s v a r i a b e l
ijarah
s e d a n g k a n p e n e l i t i a n s e b e l u m n y ah a n y a v a r i a b e l murabahah s a j a .
2 . P e n e l i t i a n i n i m e n g k o n v e i s i p e m s a h a a n y a n g b u k a n b e r l a n d a s k a n s y a r i a h
m e n j a d i p e r u s a h a a n d e n g a n a k a d s y a r i a h s e d a n g k a n p e n e l i t i a n s e b e l u m n y a
h a n y a m e n g a n a l i s i s a k a d y a n g t e l a h d i t e r a p k a n d i p e r u s a h a a n y a n g
b e r l a n d a s k a n s y a r i a h .
B . L a u d a s a n T e o r i
1 . A k a d
A k a d d a l a m b a h a s a A r a b al- 'aqd, j a m a k n y a al- 'uqud,
b e r a r t i i k a t a n a t a u m e n g i k a t
(al-rabath).
M e n u m t t e r m i n o l o g yh u k u m I s l a m , a k a d a d a l a h p e r t a l i a n a n t a r a p e n y e r a h a n
{ijab)
d a np e n e r i m a a n (qabul) y a n g d i b e n a r k a n o l e h s y a r i a h , y a n g
m e n i m b u l k a n a k i b a t h u k u m t e r h a d a p o b j e k n y a . A k a d y a n g s u d a h
t e r j a d i ( d i s e p a k a t i ) h a r u s d i p e n u h i d a n t i d a k b o l e h d i i n g k a r i . " W a h a i o r a n g
A k a d d i k e l o m p o k k a n m e n j a d i d u a , y a i t u s e b a g a i b e r i k u t :
a ) A k a d iabarru'{gratuitous contract) s e g a l a m a c a m p e r j a n j i a n y a n g
m e n y a n g k u t t r a n s a k s i n i r l a b a {not for profit transaction). T r a n s a k s i
i n i p a d a h a k i k a t n y a b u k a n t r a n s a k s i b i s n i s u n t u k m e n c a r i
k e u n t u n g a n k o m e r s i a l . A k a d tabarru' d i l a k u k a n d e n g a n t u j u a n
l o l o n g - i i i e n o l o n g d a l a m r a n g k a b c r b u a t k e b a i k a n .
Tabarru'
b e r a s a ld a r i k a t a
birr
d a l a m b a h a s a A r a b , y a n g b e r a r t i k e b a i k a n . C o n t o h a k a dtabaTu'
a d a l a hqard, rahn, hiwalah, kafalah, wadiah, hibah, waqof
shadaqah,
h a d i a h , d a n I a i n - l a i n . D e n g a n d e m i k i a n , k i t am e m p u n y a i t i g a b e n t u k u m u m a k a d
tabarru':
m e i n i n j a m k a nu a n g
{lending money),
m e m i n j a m k a n j a s a k i t a{lending yourself),
d a nm e m b e r i k a n s e s u a t u
(giving something).
b ) A k a d
tijarah / muawadah {compensational contract)
s e g a l am a c a m p e r j a n j i a n y a n g m e n y a n g k u t t r a n s a k s i u n t u k l a b a ( / o r p r p / / /
transaction).
A k a d i n i d i l a k u k a d e n g a n t u j u a n m e n c a r i k e u n t u n g a n ,k a r e n a i t u b e r s i f a t k o m e r s i a l . C o n t o h a k a d
tijarah
a d a l a h a k a d - a k a di n v e s t a s i , j u a l - b e l i , s e w a - m e n y e w a , d a n I a i n - I a i n .
B e r d a s a r k a n t i n g k a t k e p a s t i a n d a r i h a s i l y a n g d i p e r o l e h , a k a d
tijarah d a p a t d i b a g i m e n j a d i c l u a k e l o m p o k b e s a i , y a i t u :
a ) Natural uncertainty contract s u a t j e n i s k o n t r a k t r a n s a k s i y a n g s e c a r a
a l a m i a h m e n g a n d u n g k e t i d a k p a s t i a n d a l a m p e r o l e h a n k e u n t u n g a n .
1 1
mukhabarah,
b e n t u k n y a a d a l a h a k a d k e r j a s a m a u n t u k m e l a k u k a nb i s n i s . U n t u k a k a d j e n i s i n i d i l a r a n g m e m i n l a h a s i l y a n g b e s a m y a
t e t a p d a n d i t e n t u k a n t e r l e b i h d a h u l u , k a r e n a h a l i n i s a m a d e n g a n
r i b a .
b )
Natural certainty contract
s u a t u j e n i s k o n t r a k t r a n s a k s i d a l a m b i s n i sy a n g m e . n i i l i k i k e p a s t i a n k e u n t u n g a n d a n p e n d a p a t a n n y a , b a i k d a r i
s e g i j u m l a h d a n w a k t u p e n y e r a h a n n y a . C o n t o h :
murabahah, saiam,
istishna',
d a nijarah',
b e n t u k n y a a d a l a h a k a d p e r t u k a r a n ( j u a l - b e l i ,s e w a - m e n y e w a , u p a h m e n g u p a h ) . D a l a m a k a d j e n i s i n i k e u n t u n g a n
d a n p e n d a p a t a n s u d a h p a s t i s e l i i n g g a s e c a r a s y a r i a h t i d a k b o l d ;
d i b u a t m e n j a d i t i d a k p a s t i , k a r e n a h a l i n i a k a n m e n i m b u l k a n
gharar
a t a u k e t i d a k p a s t i a n .R u k u n d a n s y a r a t s a h n y a s u a t u a k a d a d a ( 3 ) t i g a . y a i t u :
a ) P e l a k u , y a i t u p a r a p i h a k y a n g m e l a k u k a n a k a d ( p e n j u a l d a n
p e m b e l i , p e n y e w a d a n y a n g m e n y e w a k a n , k a r y a w a n d a n m a j i k a n ,
shahibul mal
d a nmudharib,
m i t r a d e n g a n m i t r a d a l a mmusyarakah,
d a n I a i n s e b a g a i n y a ) . U n t u k p i h a k y a n g m e l a k u k a n a k a d h a r u s
m e m e n u h i s y a r a t y a i t u , o r a n g y a n g m e r d e k a ,
mukaJaf,
d a n o r a n g y a n gs e b a t a k a l n y a .
b ) O b j e k a k a d m e r u p a k a n s e b u a h k o n s e k u e n s i y a n g h a m s a d a
d e n g a n d i l a k u k a n n y a s u a t u t r a n s a k s i t e r t e n t u . O b j e k j u a l b e l i a d a l a h
d a n k e i j a . O b j e k s e w a 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
d i s e w a k a n d a n s e t e r u s n y a .
c ) I j a b K a b u l m e r u p a k a n s u a t u k e s e p a k a t a n d a r i p a r a p e l a k u d a n
m e n u n j u k k a n m e r e k a s a l i n g ridha ( S r i & W a s i l a h , 2 0 0 8 : 7 0 - 7 2 ) .
2 . Leasing
Leasing a t a u s e w a - g u n a - u s a h a a d a l a h s e t i a p k e g i a t a n p e m b i a y a a n
p e r u s a h a a n d a l a m b e n t u k p e n y e d i a a n b a r a n g - b a r a n g m o d a l u n t u k
d i g u n a k a i i o l e h s u a t u p e r u s a h a a n u n t u k j a n g k a w a k t u t e r t e n t u , b e r d a s a r k a n
p e m b a y a r a n - p e m b a y a r a n s e c a r a b e r k a l a d i s e r t a i d e n g a n h a k p i l i h b a g i
p e r u s a h a a n t e r s e b u t u n t u k m e m b e l i b a r a n g - b a r a n g m o d a l y a n g
b e r s a n g k u t a n a t a u m e i n p e r p a n j a n g j a n g k a w a k t u
leasing
t > e r d a s a r k a n n i l a is i s a u a n g y a n g t e l a h d i s e p a k a t i b e r s a m a . D e n g a n m e l a k u k a n
leasing
p e r u s a l i a a n d a p a t m e m p e r o l e h b a r a n g m o d a l d e n g a n j a l a n s e w a b e l i u n t u k
d a p a t l a n g s u n g d i g i m a k a n b e r p r o d u k s i , y a n g d a p a t d i a n g s u r s e t i a p b u l a n ,
t r i w u l a n a t a u e n a m b u t a n s e k a l i k e p a d a p i h a k
lessor.
( K e p u t u s a n b e r s a m aM e n t e r i K e u a n g a n , M e n t e r i P e r i n d u s t r i a n , d a n M e n t e r i P e r d a g a n g a n
N o m o r K e p . 1 2 2 / M K / T V / 7 4 , N o m o r 3 2 / M / S K / 2 1 7 4 , N o m o r 3 0 / I C p b / I / 7 4
T a n g g a l 7 J a n u a r i 1 9 7 4 ) .
M e l a l u i p e m b i a y a a n leasing p e r u s a h a a n d a p a t m e m p e r o l e h b a r a n g
-b a r a n g m o d a l u n t u k o p e r a s i o n a l d e n g a n m u d a h d a n c e p a t . H a l i n i s u n g g u h
b e r b e d a j i k a k i t a m e n g a j u k a n k r e d i t k e p a d a b a n k y a n g m e m e r l u k a n
1 3
k u r a n g a t a u m e n e n g a h , d e n g a n m e l a k u k a n p e r j a n j i a n
leasing
a k a n d a p a tm e m b a n t u p e r u s a h a a n d a l a m m e n j a l a n k a n r o d a k e g i a t a n n y a . S e t e l a h
j a n g k a leasing s e l e s a i , p e r u s a h a a n d a p a t m e m b e l i b a r a n g m o d a l y a n g
b e r s a n g k u t a n . P e r u s a h a a n y a n g m e m e r l u k a n s e b a g i a n b a r a n g m o d a l
t e r t e n t u d a l a m s u a t u p r o s e s p r o d u k s i s e c a r a t i b a - t i b a , t e t ^ i t i d a k
m e m p u n y a i d a i i a t u n a i y a n g c u k u p , d a p a t m e n g a d a k a n p e r j a n j i a n leasing
u n t u k m e n g a t a s i n y a . D e n g a n m e l a k u k a n leasing a k a n l e b i h m e n g h e m a t
b i a y a d a l a m h a l p e n g e l u a r a n d a n a d i b a n d i n g d e n g a n m e m b e l i s e c a r a t u n a i ,
D i I n d o n e s i a leasing b a r u d i k e n a l m e l a l u i s u r a t k e p u t u s a n b e r s a m a
M e n t e r i K e u a n g a n d a n M e n t e r i P e r d a g a n g a n R e p u b l i k I n d o n e s i a d e n g a n
N o . K E P - 1 2 2 / M K / I V / 2 / 1 9 7 4 , N o , 3 2 / M / S K / 2 / 1 9 7 4 , d a n N o .
3 0 / K p b / l / 1 9 7 4 t a n g g a l 7 F e b r u a r i 1 9 7 4 t e n t a n g p c r i z i n a n u s a h a
leasing.
S e j a l a n d e n g a n p e r k c m b a n g a n w a k t u d a n p e r e k o n o m i a n I n d o n e s i a
p e r m a s a l a h a n y a n g m e l i b a t k a n
leasing
s e m a k i n b a n y a k d a n k o m p l e k s .M u l a i d a r i j e n i s
leasing
y a n g p a l i n g s e d e r h a n a s a m p a i y a n g r u m i t .P e r b e d a a n j e n i s
leasing
m e n y e b a b k a n p e r b e d a a n d a l a m p e n g u n g k a p a nl a p o r a n k e u a n g a n , p e r l a k u a n p a j a k d a n a k i b a t n y a p a d a p a j a k p e n g h a s i t a n
b a d a n a k h i r t a h u n .
Capital lease
d a noperating lease
s a m a - s a m a d i k e n a k a np a j a k p e r t a m b a h a n n i l a i , s e d a n g k a n u n t u k
operating lease
d i s a m p i n gd i k e n a k a n p a j a k p e r t a m b a h a n n i l a i J u g a d i k e n a k a n p e m o t o n g a n p a j a k
p e n g h a s i l a n p a s a l 2 3 , h a l i n i k a r e n a d i p e r l a k u k a n s e b a g a i s e w a m e n y e w a
b i a y a u s a h a b a g i p i h a k
lessee.
M u n c u l n y a l e m b a g a
leasing
m e r u n a l c a n a l t e m a t i f y a n g m e n a r i kb a g i p a r a p e n g u s a h a k a r e n a s a a t i n i m e r e k a c e n d e r u n g m e n g g u n a k a n d a n a
r u p i a h t u n a i u n t u k k e g i a t a n o p e r a s i o n a l p e m s a h a a n . M e l a l u i
leasing
m e r e k a b i s a m e m p e r o l e h d a n a u n i u k m e m b i a y a i p e m b e l i a n b a r a n g - b a r a n g
m o d a l d e n g a n j a n g k a w a k t u p e n g e m b a l i a n a n t a r a t i g a t a h u n h i n g g a l i m a
t a h u n a t a u l e b i h . D i s a m p i n g h a l t e r s e b u t d i a t a s p a r a p e n g u s a h a j u g a
m e m p e r o l e h k e u n t u n g a n - k e u i i t u n g a n l a i n n y a s e p e n i k e m u d a h a n d a l a m
p e n g u r u s a n , d a n a d a n y a h a k o p s i . S u a t u k e u n t u n g a n l a i n j i k a d i t i n j a u d a r i
l a p o r a n k e u a n g a n f i s k a l a d a l a h t r a n s a k s i capital lease d i p e r h i t u n g k a n
s e b a g a i operational lease p e m b a y a r a n lease d i a n g g a p s e b a g a i b i a y a
m e n g u r a n g i p e n d a p a t a n k e n a p a j a k . T e t a p i t i d a k b e g i t u h a l n y a j i k a d i t i n j a u
d a r i s e g i k o m e r s i a l .
S e c a r a u m u m
leasing
a r t i n y aEquipment funding,
y a i t u p e m b i a y a a np e r a l a t a n / b a r a n g m o d a l u n t u k d i g u n a k a n p a d a p r o s e s p r o d u k s i s u a t u
p e r u s a h a a n b a i k s e c a r a l a n g s u n g m a u p u n t i d a k l a n g s u n g . P e n g e r t i a n
leasing m e n u r u t s u r a t K e p u t u s a n B e r s a m a M e n t e r i K e u a n g a n d a n M e n t e r i
P e r d a g a n g a n d a n I n d u s t r i R e p u b l i k I n d o n e s i a N o . K E P
-1 2 2 / M K / I V / 2 / -1 9 7 4 , N o m o r 3 2 / M / S K / 2 / -1 9 7 4 , d a n N o m o r 3 0 / K p b / I / -1 9 7 4
t a n g g a l 7 F e b r u a r i 1 9 7 4 a d a l a h : " S e t i a p k e g i a t a n p e m b i a y a a n p e r u s a h a a n
d a l a m b e n t u k p e n y e d i a a n b a r a n g - b a r a n g m o d a l u n t u k d i g u n a k a n o l e h s u a t u
-1 5
p e m b a y a r a n s e c a r a b e r k a l a d i s e r t a i d e n g a n h a k p i l i h b a g i p e r u s a h a a n
t e r s e b u t u n t u k m e m b e l i b a r a n g - b a r a n g m o d a l y a n g b e r s a n g k u t a n a t a u
m e m p e r p a n j a n g j a n g k a i v a k t u
leasing
b e r d a s a r k a n n i l a i s i s a u a n g t e l a hd i s e p a k a t i b e r s a m a " .
Equipment Leasing Association
d i L o n d o nm e m b e r i k a n d e f i n i s i
leasing
s e b a g a i b e r i k u t :''Leasing
a d a l a h p e r j a n j i a na n t a r a
lessor
d a nlessee
u n t u k m e n y e w a s e s u a t u a t a s b a r a n g m o d a l t e r t e n t uy a n g d i p i i i h / d i t e n t u k a n o l e h
lessee.
H a k p e m i h k a n b a r a n g m o d a l t e r s e b u ta d a p a d a
lessor
s e d a n g k a nlessee
h a n y a m e n g g ' i n a k a n b a r a n g m o d a lt e r s e b u t b e r d a s a r k a n p e m b a y a r a n u a n g s e w a y a n g t e l a h d i t e n t u k a n d a l a m
j a n g k a w a k t u t e r t e n t u " .
B e r d a s a r k a n b e b e r a p a p e n g e r t i a n d i a t a s , m a k a p a d a p r i n s i p n y a
p e n g e r t i a n l e a s i n g t e r d i r i d a r i b e b e r a p a e l e m e n d i b a w a h i n i :
a ) P e m b i a y a a n p e r u s a h a a n
b ) P e n y e d i a a n b a r a n g - b a r a n g m o d a l
c ) J a n g k a w a k t u t e r t e n t u
d ) P e m b a y a r a n s e c a r a b e r i c a l a
e ) A d a n y a h a k p i l i h ( o p t i o n right)
f ) A d a n y a n i l a i s i s a y a n g d i s e p a k a t i b e r s a m a
g ) A d a n y a p i h a k
lessor
P e m b i a y a a n m e l a l u i leasing m e r u p a k a n p e m b i a y a a n y a n g s a n g a t
s e d e r h a n a d a l a m p r o s e d u r d a n p e l a k s a n a a n n y a d a n o l e h k a r e n a i t u leasing
y a n g d i g u n a k a n s e b a g a i p e m b a y a r a n a l t e m a t i f t a m p a k l e b i h m e n a r i k .
S e b a g a i s u a t u 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 m o d a l b a g i p e r u s a h a a n
-p e r u s a l i a a n , m a k a leasing d i d u k u n g o l e h 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 ) F l e k s i b e i , a r t i n y a s t r u k t u r k o n t r a k d a p a t d i s e s u a i k a n d e n g a n k e b u t u h a n
p e r u s a h a a n y a i t u b e s a m y a p e m b a y a r a n a t a u p e r i o d e lease d a p a l d i a t u r
s e d e m i k i a n r a p a s e s u a i d e n g a n k o n d i s i p e r u s a l i a a n .
b ) l i d a k d i p e r l u k a n j a m i n a n , k a r e n a h a k k e p e m i l i k a n s a h a t a s a k t i v a
y a n g d i
lease
s e r t a p e n g a t u r a n p e m b a y a r a nlease
s e s u a i d e n g a np e n d a p a t a n y a n g d i h a s i l k a n o l e h a k t i v a y a n g
d'llease
s u d a h m e r u p a k a nj a m i n a n b a g i
lease
i t u s e n d i r i .c )
Capital saving,
y a i t u t i d a k m e n y e d i a k a n d a n a y a n g b e s a r , m a k s i m u mh a n y a m e n y e d i a k a n
down payment
( D P ) y a n g j u m l a h n y a d a l a mk e b i a s a a n
lease
t i d a k t e r l a l u b e s a r , j a d i d a l a m h a l i n i b i s a d i k a t a k a nm e n j a d i s u a t u p e n g h e m a t a n m o d a l b a g i lessee, y a i t u lessee d a p a t
m e n g g u n a k a n m o d a l y a n g t e r s e d i a u n t u k k e p e r l u a n l a i n . K a r e n a
leasing u m u m n y a m e m b i a y a i 1 0 0 % b a r a n g m o d a l y a n g d i b u t u h k a n .
d ) C e p a t d a l a m p e l a y a n a n , a r t i n y a s e c a r a p r o s e d u r
leasing
l e b i hs e d e r h a n a d a n r e l a t i f l e b i h c e p a t d a l a m r e a l i s a s i p e m b i a y a a n b i l a
r u m i t d a n h a l i t u m e m b e r i k a n k e m u d a h a n b a g i p a r a p e n g u s a h a u n t u k
m e m p e r o l e h m e s i n - m e s i n d a n p e r a l a t a n y a n g m u t a k h i r u n t u k
m e m u n g k i n k a n d i b u k a n y a s u a t u b i d a n g u s a h a p r o d u k s i y a n g b a r u a t a u
u n t u k m e m o d e m i s a s i p e r u s a h a a n .
e ) P e m b a y a r a n a n g s u r a n lease d i p e r l a k u k a n s e b a g a i b i a y a o p e r a s i o n a l ,
a r t i n y a p e m b a y a r a n
lease
l a n g s u n g d i h i i u n g s e b a g a i b i a y a d a l a mp c n e n t u a n l a b a r u g i p e r u s a h a a n , j a d i p e m b a y a r a n n y a d i h i t u n g d a r i
p e n d a p a t a n s e b e l u m p a j a k , b u k a n d a r i l a b a y a n g t e r k e n a p a j a k .
f ) S e b a g a i p e l i n d u n g t e r h a d a p i n f l a s i , a r t i n y a t c r h i n d a r d a r i r e s i k o
p e n u r u n a n n i l a i u a n g y a n g d i s e b a b k a n o l e h i n f l a s i , y a i i u
lessee
s a m p a ik a p a n p u n t e t a p m e m b a y a r d e n g a n s a t u a n m o n e t e r y a n g l a l u t e r h a d a p
s i s a k e w a j i b a r m y a .
g ) A d a n y a h a k o p s i b a g i
lessee
p a d a a k h i r m a s alease.
h)
A d a n y a k e p a s t i a n h u k u m , a r t i n y a s u a t u p e r j a n j i a nleasing
t i d a k d a p a td i b a t a l k a n d a l a m k e a d a a n k e u a n g a n u m u m y a n g s a n g a t s u l i t , s e h i n g g a
d a l a m k e a d a a n k e u a n g a n a t a u m o n e t e r y a n g s e s u l i t a p a p u n p e i j a n j i a n
leasing t e t a p b e r l a k u .
i ) T e r k a d a n g
leasing
m e r u p a k a n s a t u - s a t u n y a c a r a u n t u k m e n d a p a t k a na k t i v a b a g i s u a t u p e m s a h a a n , t e m t a m a p e r u s a h a a n e k o n o m i l e m a h ,
Leasing
d i k l a s i f i k a s i k a n m e n j a d i :a ) Capital Lease
P e r u s a h a a n leasing p a d a j e n i s i n i b e r l a k u s e b a g a i s u a t u l e m b a g a
k e u a n g a n . Lessee y a n g a k a n m e m b u t u h k a n s u a t u b a r a n g m o d a l
m e n e n t u k a n s e n d i r i j e n i s s e r t a s p e s i f i k a s i d a r i b a r a n g y a n g
d i b u t u h k a n . Lessee j u g a m e n g a d a k a n n e g o i s a s i l a n g s u n g d e n g a n
supplier m e n g e n a i h a r g a , s y a r a t - s y a r a t p e i a w a t a n s e r t a h a l - h a l l a i n
y a n g b e r h u b u n g a n d e n g a n p e n g o p e r a s i a n b a r a n g t e r s e b u t .
lessor a k a n m e n g e l u a r k a n d a n a n y a u n t u k m e m b a y a r b a r a n g t e r s e b u t
k e p a d a supplier dan k e m u d i a n b a r a n g t e r s e b u t d i s e r a l i k a n k e p a d a
lessee. S e b a g a i i m b a l a n a t a s j a s a p e n g g u a n a a n b a r a n g t e r s e b u t lessee
a k a n m e m b a y a r s e c a r a b e r k a l a k e p a d a lessor s e j u m l a h u a n g y a n g
b e r u p a r e n t a l u n t u k j a n g k a w a k t u t e r t e n t u y a n g t e l a h d i s e p a k a t i
b e r s a m a . J u m l a h r e n t a l i n i s e c a r a k e s e l u r u h a n a k a n m e l i p u t i h a r g a
b a r a n g y a n g d i b a y a r o l e h
lessor
d i t a m b a h f a k t o r b u n g a s e r t ak e u n t u n g a n p i h a k
lessor.
S e i a n j u t n y acapital
a t a ufinance lease
m a s i hb i s a d i b e d a k a n m e n j a d i d u a y a i t u :
1 ) Direct finance lease
T r a n s a k s i i n i t e r j a d i j i k a
lessee
s e b e l u m n y a b e l u m p e m a hm e m i l i k i b a r a n g y a n g d i j a d i k a n o b j e k
lease.
S e c a r a s e d e r h a n ab i s a d i k a t a k a n b a h w a
lessor
m e m b e l i s u a t u b a r a n g a t a s1 9
2 ) Sale and lease Black
S e s u a i d e n g a n n a m a n y a , d a l a m t r a n s a k s i i n i lessee m e n j u a l b a r a n g
y a n g t e l a h d i m i l i k i n y a k e p a d a lessor. A t a s b a r a n g y a n g s a m a i n i
k e m u d i a n d i l a k u k a n s u a i u k o n t r a k leasing a n t a r a lessee d e n g a n
lessor. D e n g a n m e m p e r h a t i k a n m e k a n i s m e i n i , m a k a p e r j a n j i a n
i n i n i e m i t i k i t u j u a n y a n g b e r b e d a d i b a n d i n g k a n d e n g a n direct
finance lease. D i s i n i lessee m e m e r l u k a n cash y a n g b i s a
d i p e r g u n a k a n u n t u k t a m b a h a n m o d a ! k e r j a a t a u u n t u k k e p e n t i n g a n
l a i n n y a . B i s a d i k a t a k a n b a h w a d e n g a n s i s t e m
sale and lease back
m e m u n g k i n k a n
lesser
m e m b e r i k a n d a n a u n t u k k e p e r l u a n a p a s a j ak e p a d a k l i e n n y a d a n i e n t u s a j a d a n a y a n g d i b u t u h k a n s e s u a i
d e n g a n n i l a i o b j e k b a i a n g
lease.
b ) Operating Lease
P a d a
operating lease, lessor
m e m b e l i b a r a n g d a n k e m u d i a nm e n y e w a k a n k e p a d a
lessee
u n t u k j a n g k a w a k t u t e r t e n t u . D a l a mp r a k t i k
lessee
m e m b a y a r r e n t a l y a n g b e s a m y a s e c a r a k e s e l u r u h a n t i d a km e l i p u t i h a r g a b a r a n g s e r t a b i a y a y a n g t e l a h d i k e l u a r k a n o l e h
lessor.
D i d a l a m m e n e n t u k a n b e s a m y a p e m b a y a r a n
lease, lessor
t i d a km e m p e r h i t u n g k a n b i a y a - b i a y a t e r s e b u t k a r e n a s e t e l a h m a s a
lease
b e r a k h i r d i h a r a p k a n h a r g a b a r a n g t e r s e b u t m a s i h c u k u p t i n g g i . D i s i n i
c )
Sales type lease {Lease
P e n j u a l a n )Lease p e n j u a l a n b i a s a n y a d i l a k u k a n o l e h p e r u s a h a a n i n d u s t r i y a n g
m e n j u a l lease b a r a n g h a s i l p r o d u k s i n y a . D a l a m k o n t r a k p e n j u a l a n
lease d i a k u i d u a m a c a m p e n d a p a t a n y a i t u p e n d a p a t a n p > e n j u a l a n
b a r a n g d a n p e n d a p a t a n b u n g a a t a s j a s a p e m b e l a n j a a n s e l a m a j a n g k a
w a k t u lease.
d ) Leverage Lease
P a d a
leasing
i n i d i l i b a t k a n p i h a k k e t i g a y a n g d i s e b u tcredit provider.
Lessor
t i d a k m e m b i a y a i o b j e kleasing
h i n g g a s e b e s a r 1 0 0 % d a r i h a r g ab a r a n g m e l a i n k a n h a n y a a n t a r a 2 0 % h i n g g a 4 0 ? ' o . K e m u d i a n s i s a d a r i
h a r g a b a r a n g t e r s e b u t a k a n d i b i a y a i o l e h
credit provider.
e ) Cross Border Lease
T r a n s a k s i p a d a j e n i s i n i m e m p a k a u s u a t u t r a n s a k s i
leasing
y a n gd i l a k u k a n d e n g a n m e l e w a t i b a t a s s u a t u n e g a r a . D e n g a n d e m i k i a n
a n t a r a
lessor
d a nlessee
t e r l e t a k p a d a d u a n e g a r a y a n g b e r b e d a .- B a r a n g - b a r a n g a t a u p e r a l a t a n y a n g d i t r a n s a k s i k a n d a l a m
cross border
lease m e l i p u t i n i l a i j u t a a n d o l l a r A m e r i k a S e r i k a t . S e p e r t i F e s a w a t
t e r b a n g b e r m e s i n j e t d a r i P a b r i k a n B o e i n g d a n A i r b u s .
a ) P r o s e d u r M e k a n i s m e
Leasing
D a l a m m e l a k u k a n p e r j a n j i a n
leasing
t e r d a p a t p r o s e d u r d a n m e k a n i s m ey a n g h a r u s d i j a l a n k a n y a n g s e c a r a g a r i s b e s a r d a p a t d i u r a i k a n s e b a g a i
2 1
1 )
Lessee
b e b a s m e m i l i h d a n m e n e n t u k a n p e r a l a t a n y a n g d i b u t u h k a n ,m e n g a d a k a n p e n a w a r a n h a r g a d a n m e n u n j u k
supplier
p e r a l a t a ny a n g d i m a k s u d k a n .
2 ) S e t e l a l i lessee m c n g i s i f o r m u l i r p c r m o h o n a n lease, m a k a
d i k i r i i n k a n k e p a d a lessor d i s e r t a i d o k u m e n l e n g k a p .
3 ) Lessor m e n g e v a l u a s i k e l a y a k a n k r e d i t d a n m e m u t u s k a n u n t u k
m e m b e r i k a n f a s i l i t a s
lease
d e n g a n s y a r a t d a n k o n d i s i y a n gd i s e t u j u i
lessee
( l a m a k o n t r a k p e m b a y a r a n s e w a l e a s e ) , s e t e l £ i h i n im a k a k o n t r a k
lease
d a p a t d i t a n d a t a n g a n i .A) P a d a s a a t y a n g s a m a , lessee d a p a t m e n a n d a t a n g a n i k o n t r a k
a s u r a n s i u n t u k p e r a l a t a n y a n g dilease d a n g a n p e r u s a h a a n a s u r a n s i
y a n g d i s e t u j u i lessor, s e p e r t i y a n g t e r c a n t u m d a l a m k o n t r a k lease.
A n t a i a lessor d a n p e r u s a h a a n a s u r a n s i t e i j a l i n p e r j a n j i a n k o n t r a k
u t a m a .
5 ) K o n t r a k p e m b e l i a n p e r a l a t a n a k a n d i t a n d a t a n g a n i
lessor
d e n g a nsupplier
p e r a l a t a n t e r s e b u t .6 )
Supplier
d a p a t m e n g i r i m k a n p e r a l a t a n y a n gdUease
k e l o k a s ilessee.
U n t u k m e i n p e r t a h a n k a n d a n m e m e l i h a r a k o n d i s i p e r a l a t a nt e r s e b u t ,
supplier
a k a n m e n a n d a t a n g a n i p e r j a n j i a n p u m a j u a l .7 ) Lessee m e n a n d a t a n g a n i t a n d a t e r i m a p e r a l a t a n d a n m e n y e r a h k a n
8 )
Supplier
m e n y e r a h k a n t a n d a t e r i m a ( y a n g d i t e r i m a d a r ilessee),
b u k t i p c m i l i k a n d a n p e m i n d a h a n p e m i l i k a n k e p a d a lessor.
9 )
Lessor
m e m b a y a r h a r g a p e r a l a t a n y a n gdilease
k e p a d asupplier.
1 0 ) Lessee m e m b a y a r s e w a lease s e c a r a p e r i o d i k s e s u a i d e n g a n j a d w a l
p e m b a y a r a n y a n g t e l a h d i t e n t u k a n d a l a m k o n t r a k
lease
( P u s a tP e n g e m b a n g a n b a h a n A j a r - U M B : 2 0 0 9 ) .
3 . A k a d
Ijarah
U n t u k m e m e n u h i k e b u t u h a n h i d u p n y a y a n g b e r a g a m , m a n u s i a
d a p a t m e m b e l i a t a u m e l a k u k a n b a r t e r u n t u k m e m p e r o l e h a s e t y a n g
d i b u t u h k a n . S e i a i n i t u m a n u s i a j u g a d a p a t m e n y e w a a s e t y a n g d i p e r l u k a n .
u n t u k d a p a t m e n g g u n a k a n a t a u m e n g a m b i l m a n f a a t d a r i a s e t y a u g
d i s e w a n y a . A k a d s e v / a - m e n y e w a s e p e r t i i n i m e r u p a k a n s a l a h s a t u c o n t o h
d a r i a k a d Ijarah. Ijarah a d a l a h a k a d p e m i n d a h a n h a k g u n a ( r a a n f a a t ) a t a s
s u a t u a s e t a t a u j a s a s e m e n l a r a h a k k e p e m i l i k a n a s e t t e t a p p a d a p e m b e r i
s e w a . S e b a l i k n y a p e n y e w a a t a u p e n g g u n a j a s a m e m i l i k i k e w a j i b a n
m e m b a y a r s e w a a t a u u p a h . P e n g a l i h a n k o n t r a k a t a u a s e t y a n g d i s e w a
k e m u d i a n d i s e w a k a n k c m b a l i p a d a p i h a k l a i n b o l e h d i l a k u k a n b a i k d e n g a n
h a r g a s a m a , l e b i h t i n g g i a t a u l e b i h r e n d a h a s a l k a n p e m b e r i s e w a
m e n g i z i n k a n n y a . N a m u n b i l a d i s e w a k a n k e m b a i i p a d a p e m b e r i s e w a , m a k a
s y a r a t n y a a d a l a h k e d u a a k a d ( y a i t u d a r i p e m b e r i s e w a k e p e n y e w a p e r t a m a
a t a u d a r i p e n y e w a p e r t a m a k e p e n y e w a b e n k u t n y a y a n g t i d a k l a i n m e m b e r i
2 3
P e n g e r t i a n al-ijarah m e n u r u t i s t i l a h s y a r i a t I s l a m t e r d a p a t b e b e r a p a
p e n d a p a t I m a m M a z h a b F i q h I s l a m s e b a g a i b e r i k u t :
a ) P a r a u l a m a d a r i g o l o n g a n H a n a f i y a h b c r p e n d a p a t , b a h w a
al-ijarah
<
