PERBANDINGAN PENERAPAN AKAD, DENDA DAN PENGAWASAN TERHADAP LEASING PT. ADIRA FINANCE

Abstract

Sharia leasing utilizes the murabahah contract and is under the supervision of the Sharia Supervisory Board (SSB). Meanwhile, conventional leasing relies on an interest-based contract and does not have a SSB. In the event of non-payment, Sharia leasing repossess the goods and resells them, returning the difference to the customer. In contrast, conventional leasing charges interest and will sell the goods if payment is not made. PT Adira, a conventional leasing company, uses an interest-based lease contract. In this case, the goods will be confiscated and resold if the customer cannot continue paying installments. On the other hand, Sharia leasing implements the murabahah contract, which involves a profit margin and a mechanism for returning the remaining sales proceeds to the customer, in accordance with Sharia principles. Adira Finance Syariah sets a minimum down payment requirement of 10%, uses the Ijarah and Ijarah Muntahiyah Bittamlik contracts, and imposes a daily fine of IDR 5,000 for each day of delay. If the loan is delayed beyond 30 days, the goods can be returned and sold to cover the bad debt, provided that the remaining debt and any surplus sales proceeds are returned in accordance with Sharia principles. Overall, Sharia leasing at PT Adira emphasizes fairness, transparency, and Sharia-compliant supervision, unlike conventional systems that tend to focus on interest and general regulations.