摘要:ABSTRACT :Bank Syariah Mandiri, a bank which provides financing based on Islamicprinciples. One system is the Ijarah (lease), the right to memanfaatka goods /services with certain benefits, but the new practice is currently MuntahiahBittamlik Ijarah (IMBT), which is a combination between a tenancy by buyingand selling at the end of the lease term where such goods can owned by thecustomer. The nature of this financing is not harming each other, because thecapital is fully ditangung by the bank and the customers just as tenants who payin installments. But the two sides signed an agreement that benefits will beobtained by banks from financing such IMBT. Scientific writing is intended toidentify delivery systems IMBT Bank financing to their customers and know thecriteria that are assessed eligible to receive financing from the Bank.. From theresults, it can be concluded that the system conducted by the Bank in theprovision of financing is good. Data and information obtained throughinterviewing the author is with the Bank Syariah Mandiri, literature, andexamine case studies provided by the Bank. Bibliography (2001-2005).