PELAKSANAAN PEMBIAYAAN IJARAH MUNTAHIYA BITTAMLIK (IMBT) KONSUMER PADA BANK RAKYAT INDONESIA SYARIAH CABANG MALANG

The purpose of this study was to determine the provisions of the Ijarah Muntahiya Bittamlik (IMBT) contract and the implementation of Consumer Funding Ijarah Muntahiya Bittamlik (IMBT) at Bank Rakyat Indonesia Syariah Branch Malang. This type of research is descriptive research. The data used are qualitative data and data sources, namely primary data obtained from interviews with the bank. Data analysis techniques are descriptive qualitative. Based on the results of the research conducted, the results of the study were that the Ijarah Muntahiya Bittamlik contract that was carried out had to fulfill the applicable terms, conditions and conditions and the stages or procedures for financing implementation IMBT Consumer, starting from submission of application, verification and data analysis, financing committee, procurement of leasing objects, contract, realization of financing, installment payment, transfer of ownership at the end of the lease period. The conclusion of the research conducted is that the Akad Ijarah Muntahiya Bittamlik implemented by Bank Rakyat Indonesia Syariah Malang Branch is in accordance with Islamic Sharia and the applicable provisions such as pillars, other terms and conditions and the implementation of Consumer financing at Ijarah Muntahiya Bittamlik (IMBT) at Bank Rakyat Indonesia Malang Branch Sharia is in accordance with procedures set by the head office as written in the IMBT Consumer financing implementation guidelines issued by BRI Syariah head office