تطبيقات التمويل بالتقسيط في المصرف الإسلامي الإندونيسي: دراسة تحليلية مقاصدية

This study aims to shed light on the issue of the instalment system in Islamic banking finance. The instalment system in Islamic banking revolves around the method of financing on multiple scales in order to meet the people’s needs, in addition to achieving the goals of Islamic Sharia and its lofty purposes for the protection of money. The instalment formula can affect the existence of non-compliance with instalment payments, delays in instalment payments by customers, and bad debts, and thus the research problem is represented. This study employed a set of scientific methodologies that were relevant to the subject. Through the inductive approach, the researcher extrapolated the main sources of the research material regarding the issue of financing in instalments, and applied previous studies related to the topic. This study also used the analytical method to clarify the concept of financing in instalments, its legitimacy, its varied forms, and the researcher used the analytical method to achieve the purposes of each form in saving money. Then through a field study, the researcher worked on conducting personal interviews and dialogue with employees and officials of the Finance Department in Indonesian Islamic bank and conducting a field study in them, then benefiting from them in research issues. This study concluded that the instalment formula is one of the most important methods used in financing in Indonesian Islamic bank. Specifically, the forms of instalment financing that are implemented in Indonesian Islamic bank are mudhārabah, musyārakah muthanāqisah, murābahah, and ijārah mutahiah bittamlik. This is due to the fact that financing cannot be separated from the instalment system. These forms of financing achieve the specific objectives of the Sharia which are to preserve wealth through the development and circulation of funds as well as to achieve the goal of justice and eliminate difficulties in order to make it easier for people to obtain welfare. At the end of the study, the researcher proposed that in order for Islamic banks and financial institutions to perform effectively, there is a need for more effective Sharia supervision on the application of instalment financing in all stages. ملخص البحث يهدف البحث إلى تسليط الضوء على تطبيقات صيغ التقسيط في التمويل المصرفي الإسلامي الإندونيسي، حيث أن التقسيط يدور حول أسلوب التمويل على نطاقات مختلفة ومتعددة، لأجل تلبية حاجات الناس وتحقيق سعادتهم. وذلك من خلال تحليل يستند إلى غايات الشريعة الإسلامية ومقا