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This article tries to explore the theoritical concept of leasing as a product of Shari’ah banking. The system of Shari’ah banking denotes a part of Islamic economics concept. Islamic economics aims is to land the values and the ethics of Islam. The emerging of Shari’ah banking institution because of the motivating to avoid the riba (interest) system. The prohibition of interest system in Islam constitutes the main reference in the Shari’ah banking activities. The label of the shari’ah implies the several consequences either in the concept or in operating system of shari’ah bank including the leasing should be based on both Al-quran and Sunnah.

Keywords: leasing, perbankan, Syari’ah, dan pembiayaan.

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