Kepastian Hukum Kepemilikan Aset dalam Akad Musyarakah Muntahiyah bi al-Tamlik pada Lembaga Keuangan Syariah

Sulfarid; Dede Permana

doi:10.28918/elhisbah.v6i1.15262

Authors

Sulfarid Institut Darul Qur'an
Dede Permana Suez Canal University

DOI:

https://doi.org/10.28918/elhisbah.v6i1.15262

Abstract

Musyarakah Muntahiyah bi al-Tamlik (MMBT) is a Sharia-compliant financing contract that combines a partnership arrangement with a gradual transfer of asset ownership. The integration of musyarakah, ijarah, and asset transfer mechanisms creates a need for legal certainty, particularly regarding ownership status and the protection of the parties’ rights. This study aims to analyze legal certainty in asset ownership under the Musyarakah Muntahiyah bi al-Tamlik contract within Islamic financial institutions and contributes to the literature on Islamic economic law by highlighting legal certainty regarding asset ownership in partnership-based financing arrangements. The research employs a normative juridical method using conceptual and statutory approaches through a literature review of academic publications, DSN-MUI fatwas, and regulations related to Islamic financing. The findings show that legal certainty in MMBT is reflected in the clarity of joint ownership, the allocation of rights and obligations, and the gradual transfer of ownership until the asset becomes fully owned by the customer. This certainty is supported by DSN-MUI fatwas governing the legal relationship between the parties. Nevertheless, the implementation of MMBT still faces challenges related to contractual complexity, risk-sharing practices, and public understanding of partnership-based financing. This research contributes to enriching the discussion on the implementation of the Musyarakah Mutahiyah bi al-Tamlik (MMBT) contract in Islamic financial institutions through an in-depth analysis of the legal certainty of asset ownership and the protection of the rights of the parties.

Keywords:

Asset ownership, Legal certainty, Musyarakah Muntahiyah bi al-Tamlik

References

Ananda, A. S., & Inayati, A. A. (2024). Implementasi Prinsip Kehati-hatian Pada Tata Kelola Bank Syariah Indonesia. RIKAZ, 2(2), 9–22.

Asyiqin, I. Z., Akbar, M. F., Onielda, M. D. A., & Farid, A. M. B. M. (2024). Mushārakah Mutanāqiṣah (Diminishing Partnership) Regulation for Housing Finance in Indonesian and Malaysian Law. Al-Ahkam, 34(1), 147–168. https://doi.org/10.21580/ahkam.2024.34.1.20133

Basar, D. N. (2023). Fleksibilitas Kontrak Berbasis Resiprokal: Analisis Pembiayaan Murabahah di BPRS. Publica Indonesia Utama.

Bin Lahuri, S., Kamaludin, I., & Cahya, C. C. (2022). Keabsahan Uang Elektronik (E-Money) Perspektif Qawa’id Fiqhiyah: Sebuah Tinjauan Empiris Terhadap Kritik Uang Elektronik.". Muslim Heritage: Jurnal Dialog Islam Dengan Realitas, 7(1), 235–253.

Budiarta, L., Abubakar, L., & Mayana, R. F. (2024). The Usage Of Mortgage Rights Collateral In The Musyarakah Mutanaqishah Contract. ACTA DIURNAL Jurnal Ilmu Hukum Kenotariatan, 8(1), 31–44.

Damayanti, R., Khasanah, K., & Sa’adah, N. N. (2024). Konflik Norma dalam Kompilasi Hukum Ekonomi Syariah dan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia: Studi Akad Ijarah. El Hisbah Journal of Islamic Economic Law, 4(2), 115–128. https://doi.org/10.28918/elhisbah.v4i2.9227

DSN-MUI. (2000). Fatwa Dewan Syari’ah Nasional NO: 08/DSN-MUI/IV/2000 Tentang Pembiayaan Musyarakah. In Dewan Syariah Nasional MUI.

DSN-MUI. (2008). Fatwa Dewan Syariah Nasional No: 73/Dsn-Mui/Xi/2008 Tentang Musyarakah Mutanaqisah. In Dewan Syariah Nasional MUI (Issue 51).

DSN-MUI. (2017). Fatwa Dewan Syariah Nasional - Majelis Ulama Indonesia Tentang Akad Ijarah No: 112/DSN-MUI/IX/2017. In Dewan Syariah Nasional MUI (Issue 09).

DSN-MUI. (2019). Fatwa Dewan Syari’ah Nasional Nomor: 133/DSN-MUI/X/2019 Tentang Al-Musyarakah Al-Muntahiyah Bi Al-Tamlik. In Dewan Syariah Nasional MUI (Vol. 133, Issue 9).

Efendi, J., & Ibrahim, J. (2018). Metode penelitian hukum: normatif dan empiris. Prenada Media.

Fuad, A. Z., & Nur, I. (2021). Implementasi Akad Musyarakah Muntahiyah Bi Al-Tamlik Dalam Perspektif Maslahah. Ar-Risalah: Media Ke-Islaman, Pendidikan Dan Hukum Islam, 19(2), 258–260.

Hartanto, S., & Sup, D. F. A. (2022). Konsep Hybrid Contract di Indonesia dalam Perspektif Fatwa DSN-MUI. JIEFeS:Journal of Islamic Economics and Finance Studies, 3(1), 43–54.

Huda, M., & Azzahro, M. Z. (2025). Musyarakah Mutanaqisah sebagai Model Bagi Hasil dan Kepemilikan Bertahap: Tinjauan Literatur dalam Konteks Keuangan Syariah di Indonesia. Jurnal Ekonomi Syariah Dan Industri Halal, 02(1), 1–11.

Ibrahim, J. (2007). Teori dan metode penelitian hukum normatif (Cet. III). Bayumedia Publishing.

Inayati, A. A., Pratama, A. B., Faristiana, A. R., & Mulyawisdawati, R. A. (2025). Inclusive Development and the Islamic Economic Paradigm: Unveiling Structural and Epistemic Injustices in Indonesia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, Vol. 17 No. 2 (2025), 261–280. https://doi.org/https://doi.org/10.15408/aiq.v17i2.46359

Inayati, A. A., Zain, N. F. M., Afifah, N., & Cahyo, E. N. (2023). Trading Digitalization: Legal Awareness in the Disruption Era. Adzkiya: Jurnal Hukum Dan Ekonomi Syariah, 11(1), 1–11.

Judijanto, L., Harmaini, Esya, L., Amran, E., Firdayetti, & Prabandari, A. I. (2025a). Ekonomi Syariah: Teori dan Penerapannya di Indonesia (Efitra (ed.)). PT. Sonpedia Publishing Indonesia.

Judijanto, L., Harmaini, Esya, L., Amran, E., Firdayetti, & Prabandari, A. I. (2025b). Ekonomi Syariah: Teori dan Penerapannya di Indonesia (Efitra (ed.); Pertama, Vol. 1). PT. Sonpedia Publishing Indonesia.

Kholidah, HSB, P. H., Harahap, N., Lubis, I. H., Damanik, A., Hasibuan, S. M., Yarham, M., Anisa, D., Mardiah, M., Harahap, N. K., Siregar, N. H., & Rohana, N. P. (2020). Hukum Ekonomi Syariah. In Semesta Aksara (Vol. 1, Issue 2). Semesta Aksara.

Kriswanto. (2022). Memahami Penelitian Hukum Normatif. Prenadamedia Group.

Lahuri, S. bin, Nurafni, F., & Nasywa, A. Z. (2025). Kepatuhan Syariah pada Akad Musyarakah Mutanaqishah di Bank Syariah di Indonesia. SOSMANIORA (Jurnal Ilmu Sosial Dan Humaniora), 4(4), 1077–1084. https://doi.org/10.55123/sosmaniora.v4i4.6217

Muliyani, S., Rachman, M., Dewintara, E., & Masse, R. A. (2022). Isu Kepatuhan Syariah pada Akad Musyarakah Mutanaqishah di Indonesia. BANCO: Jurnal Manajemen Dan Perbankan Syariah, 4(2), 120–130. https://doi.org/10.35905/banco.v4i2.3582

Musfiqoh, L. & S. E. (2022). Hybrid Contracts in Islamic Financial Institutions: An Analysis of Multi-contract Models. Li Falah: Jurnal Studi Ekonomi Dan Bisnis Islam, 7(2), 168–182.

Nurjaman, M. I., Sofie, H. M., & Istianah, I. (2022). Transformasi Akad Natural Uncertainty Contracts: Analisis Akad Musyarakah Mutanaqishah (MMQ) di Lembaga Keuangan Syariah. TAWAZUN : Journal of Sharia Economic Law, 5(1), 92. https://doi.org/10.21043/tawazun.v5i1.13871

Otoritas Jasa Keuangan. (2024a). Snapshot Perbankan Syariah Indonesia Desember 2024.

Otoritas Jasa Keuangan. (2024b). Statistik Perbankan Syariah Desember 2024 (Issue December).

Otoritas Jasa Keuangan. (2025). Siaran Pers: Semakin Akseleratif, Aset Perbankan Syariah Tembus Seribu Triliun.

Pratama, A. B., Firdaus, A. M., Inayati, A. A., & Nasrulhaq, N. (2026). Mining Concession Policy for Religious Organizations in Indonesia: An Analysis of Vertical Inconsistencies in the Norm Hierarchy Framework. Al-Mazaahib: Jurnal Perbandingan Hukum, 14(1), 82–96. https://doi.org/10.14421/al-mazaahib.v14i1.4366

Pratami, B. D., & Sabil, D. (2023). Implementasi Fatwa Dewan Syariah Nasional tentang Al-Ijarah Al Muntahiya Bi Al Tamlik di Baitul Tamwil Muhammadiyah. El Hisbah Journal of Islamic Economic Law, 3(1), 45–58. https://doi.org/10.28918/elhisbah.v3i1.960

Purwanti, I., & Inayati, A. A. (2024). Pendampingan Kebijakan Pembiayaan Hijau Pada Lembaga Keuangan Mikro Syariah (Sosialisasi LKMS Se-Kabupaten Pekalongan, Jawa Tengah). AKM: Aksi Kepada Masyarakat, 4(2), 613–622.

Rahmadini, T., Trigiyatno, A., & Yaqin, ’Alamul. (2022). Pembiayaan Perumahan Syariah Berbasis Akad Murabahah bil Wakalah dalam Perspektif Fatwa DSN No.04/DSN-MUI/IV/2000. El Hisbah: Journal of Islamic Economic Law, 2(1), 81–96. https://doi.org/10.28918/el_hisbah.v2i1.6256

Rizkia, N. D., & Fardiansyah, H. (2023). Metode Penelitian Hukum (Normatif dan Empiris). Penerbit Widina.

Soekanto, S., & Mamudji, S. (2019). Penelitian Hukum Normatif: Suatu Tinjauan Singkat. Rajawali Pers.

Susanti, D. O., Tektona, R. I., & Shoimah, S. N. (2022). The Right to Buyback in Murabahah Akad with the Ba’i al-Wafa’System Based on Maqashid Sharia. Justicia Islamica, 19(2), 193–208.

Susehno, A., & Fuadi, R. (2024). Implementasi Hybrid Contract di Perbankan Syariah Perspektif Fatwa DSN-MUI. Jurnal Ekonomi Dan Bisnis Islam, 8(1), 43–56. https://doi.org/10.30868/ad.v8i01.6486

Tarmidzi, T., Inayati, A. A., Mulyawisdawati, R. A., & Yaqin, A. (2025). Pattern of Sharia Compliance In KSPPS In Pekalongan City (Analysis of Constraints And Solutions To The Deed of Financing). Islamic Banking: Jurnal Pemikiran Dan Pengembangan Perbankan Syariah, 10(2), 245-274.