Aplikasi Akad Ijarah Mutanhiya Bittamlik Di Koperasi Simpan Pinjam Dan Pembiayaan Syariah Tekun Sahabat Mandiri Desa Kebonan Kecamatan Karanggede Kabupaten Boyolali (Prespektif Fatwah DSNMUI NO: 27/ DSN-MUI/III/2002)

This research is motivated by the rapid development of Islamic Financial Institutions at this time, one of which is Koperasi Simpan Pinjam dan Pembiayaan Syariah Tekun Sahabat Mandiri Kebonan Village Kranggede District Boyolali Regency. Koperasi Simpan Pinjam dan Pembiayaan Syariah Tekun Sahabat Mandiri Kebonan Village Kranggede District 2 Boyolali Regency is a Sharia Financial Institution that uses sharia principles. One of the existing functions is channeling funds in the form of financing using the ijarah muntahiya bittamlik contract. The objectives of this study are as follows (1) Tofind out theapplication of the ijarah muntahiya bittamlik contract at the Koperasi Simpan Pinjam dan Pembiayaan Syariah Tekun Sahabat Mandiri Kebonan Village Karanggede District Boyolali Regency (2) To find out the analysis of fatwah DSN MUI No: 27 / DSN-MUI / III / 2002 regarding the ijarah muntahiya bittamlik contract at the Koperasi Simpan Pinjam dan Pembiayaan Syariah Tekun Sahabat Mandiri Keboanan Village Karanggede District Boyolali Regency.This type of research is field research (field research) with a descriptive qualitative method. Collecting data using interview methods, documents, and questionnairesBased on the results of this study, it shows that the application of the ijarah muntahiya bittamlik contract in the Koperasi Simpan Pinjam dan Pembiayaan Syariah Tekun Sahabat Mandiri Tekun Sahabat Mandir Kebonan Village Karanggrde District Boyolali Regency has not complied with Islamic law because there are one pillars and conditions that are not met, namely in terms of the term where KSPPS uses profit sharing that is not in accordance with the provisions of the MUI DSN fatwah No: 27 / DSN-MUI / III / 2002 "All the pillars and conditions that apply in the Ijarah contract (Fatwa DSN number: 09 / DSN-MUI / IV / 2000) also apply to the contract. al-Ijarah al-Munjukiyah bi al-Tamlik ”. Keywords: Ijarah Muntahiya Bitamlik Akad, Koperasi Simpan Pinjam dan Pembiayaan Syariah Tekun Sahabat Mandiri Tekun Sahabat Mandiri Kebonan Village Karanggrde District Boyolali Regency, Ujrah