摘要：Islamic banking was introduced in Indonesia in 1992 with the long-term objective of having a full-fledged Islamic banking system running parallel with the existing conventional banking system. To be competitive in the dual banking system, the basic strategy that Islamic banks should have offer Shariah-compliant services which match those offered by the conventional banks. Since interest is prohibited in Islam, Islamic bank services are based on profits and other interest-free Islamic principles. Hence, Islamic banks accept demand and savings deposits based on safe-keeping (wadiah) while investment deposits based on profit sharing (mudarabah). Islamic bank financing is offered varieties of principles such as credit sale (bai bithamin ajit), profit sharing (mudarabah, musyarakah), leasing (ijarah) and hire-purchase.
