<![CDATA[This study aims to investigate the implementation of musyarakah mutanaqishah financing in sharia banking in Indonesia, specifically by considering three issues related to contract implementation: sharia issues, legal issues and operational issues. This research was conducted through a combination of descriptive qualitative methods and inductive analysis. The results of the analysis are based on Law of the Republic of Indonesia Number 21 of 2008 concerning Sharia Banking, DSN-MUI Fatwa Number 73/2008 concerning Musyarakah Mutanaqishah, and AAOIFI sharia standards. From a legal and operational analysis perspective based on BI regulations regarding banking laws, it is indicated that there is a discrepancy between the basic regulations and implementation in the field. Regarding operations, there is a delegation of all payment obligations for costs that arise in deviation from AAOIFI standards and DSN fatwas and there are no specific accounting standards related to MMQ.]]>
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