Studi Komparasi Eksistensi Akad Istishna’ Dan As-Salam Dalam Perspektif Hukum Islam

Indonesia as a Muslim-majority country has a need for financial institutions based on sharia principles that can facilitate transaction activities and can create legal development. Islamic banking as part of the national banking system has an important role in Indonesia's economic development. The enactment of Law No. 21 of 2008 concerning Islamic Banking has provided extensive opportunities in the development of banking networks to implement the Islamic banking system. Islamic banking has many financing models, in these types of financing there are two types of financing that broadly have the same characteristics, namely buying and selling contracts with an order system, these financings are istishna' and as-salam contracts. The two contracts besides having similarities, of course, have differences, this needs to be understood because these differences are the advantages in a financing. This study aims to analyze the comparison between istishna' and as-salam contracts in the Islamic banking system. This research uses doctrinal legal research methods with a comparative approach carried out by reviewing existing legal materials. The results showed that in practice, Istishna' was used in financing construction and manufacturing fields. Meanwhile, As-salam is usually used to finance agriculture and industrial goods. Keywords: As-salam; Comparison; Istishna'.