摘要:AbstractBank Indonesia has set standardization ofSalamand PSAK No. 103. The theoretical study results showed that the non-application ofSalamcontract in the Islamic Banking includes: fear of the banks on dishonesty or farmers’ harvest failure, the risks that brought bySalamcontract and the lack of socialization ofSalamcontract to the farmers. The modified solutions made to eliminate the problem atSalamcontract is to establish agricultural banks, providing socialization and education to farmers, giving option to the payment system ofSalamand the amount of farmers’ credit are not the basic price of farmers’ harvest.