https://ejurnal.iiq.ac.id/index.php/almizan/issue/feed 2025-07-22T15:55:40+00:00 Sekretariat almizan@iiq.ac.id Open Journal Systems <p>Jurnal Al-Mizan Adalah Jurnal Hukum dan Ekonomi Islam diterbitkan oleh Fakultas Syariah Institut Ilmu Al Quran Jakarta. Jurnal al-Mizan terbit 2 (dua) kali setahun (September &amp; Februari). al-Mizan menerima kontribusi tulisan berupa artikel, laporan penelitian dan resensi buku</p> <p><strong>P-ISSN :&nbsp;<a title="p-issn" href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1330217505&amp;1&amp;&amp;" target="_blank" rel="noopener">2085-6792</a></strong><br><strong>E-ISSN : <a title="e-issn" href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1549434171&amp;1&amp;&amp;2019" target="_blank" rel="noopener">2656-7164</a></strong></p> <p>&nbsp;</p> https://ejurnal.iiq.ac.id/index.php/almizan/article/view/2893 2025-07-22T15:55:40+00:00 Muzayanah Muzayanah@iiq.ac.id Sazia Nurul Izzah sazianurul@gmail.com

<p>The application of the istiṣnᾱ' contract mechanism in Sharia Banking certainly varies. This means that there is a discrepancy between the implementation and the provisions regarding the istiṣnᾱ' contract. This is also reinforced by pro-conta statements from several previous research results. The research method used in this research is qualitative research in the form of a case study.&nbsp; The research results show that (1) the salamruma financing mechanism with an istiṣnᾱ' agreement at BPRS AlSalaam is carried out based on Sharia principles. (2) The provisions of the istiṣnᾱ' agreement implemented by BPRS AlSalaam include the provisions contained in the MUI DSN Fatwa. (3) The procedure for financing salamruma with an istiṣnᾱ' agreement at BPRS AlSalaam is considered to be in accordance with the DSN MUI Fatwa Number 06/DSN-MUI/IV/2000 and Number 22/DSN-MUI/III/2002.</p>

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