文章基本信息

标题：Analysis of Responsibility toward Leased Asset in Ijarah Financing from the Shariah Perspective: A Special Focus on Al-Ijarah Thumma Al-Bay
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作者：Nik Abdul Rahim Nik Abdul Ghani ; Mat Noor Mat Zain ; Zamzuri Zakaria 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2020
卷号：10
期号：10
页码：865-876
DOI：10.6007/IJARBSS/v10-i10/7896
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This article aims to examine Islamic jurists’ views on the issue of responsibility towards ijarah (lease) assets in Al-Ijarah Thumma Al-Bay? (AITAB) financing from the perspective of fiqh. AITAB is one of the hybrid products that combine ijarah (lease) and bay’ (sale) contracts. According to the Shariah, during the financing period, the AITAB product must comply with the ijarah ruling. However, in the current practice, the application of this product is still subject to legal provisions that may not be in line with the rules of ijarah. This scenario can be observed in the issue of asset maintenance responsibility and the issue of responsibility to bear the cost of takaful. In terms of the issue of asset maintenance, all responsibilities are transferred to the lessee, whereas according to fiqh, the responsibility only needs to be borne by the lessee if the damage to the asset is due to his negligence or to its use out of custom. Similarly, in the issue of responsibility to bear the cost of takaful, the lessee also has to bear the cost, while according to the Shariah, the lessor i.e. the bank, that has to bear the cost. Accordingly, this paper aims to identify the responsibility towards assets in AITAB financing from the fiqhi perspective. The paper also examines the compliance of the current implementation of AITAB financing with the Sharia. This study is qualitative using a content analysis approach in examining fiqhi views. The results show some issues related to asset responsibility in AITAB financing have to be analysed further from the fiqh perspective.