摘要：ABSTRACT :Bank is a bank which operates under Islamic principles. Basically, the productsoffered by Islamic banking can be divided into three major sections, namely:product distribution of funds, fund raising products and product services. In thedistribution of funds (financing), one of its category is the principle leasefinancing (ijarah). Namely Ijarah transaction use right transfer contract (benefit)for any goods or services within a certain time through lease payments / wages.At the end of the lease, the bank can only sell goods to customers disewakannya.Because it is known in Islamic banking Muntahiah Bittamlik Ijarah (IMBT), isthe object of a lease between the owners of leases with tenants to obtaincompensation for the object being leased with the option to transfer the rentalproperty at a given object according to the contract.. System conducted by theBank in approving the proposed financing of customers through several stagesof the process that involves all aspects of the company, among others: theapplication stage, a financial analysis stage, the stage of the approval,disbursement stage, stage monitoring and settlement stages. From the results, itcan be concluded that the system conducted by the Bank in the provision offinancing is good. While the case study analysis IMBT financing requests thathave been done in the Bank Syariah Mandiri, PT. MIM can be feasible to getfinancing. Data and information obtained by the authors is through libraryresearch, interviews and reviewing case studies provided by the Bank
