<![CDATA[Abstract: The objectives of this research are to: 1) explain the difference of selling-purchase agreement between the banks and their customer based on syaria’ vs. conventional systems; 2) clarify whether Islamic banking has been applying the syaria’ system in the selling-purchase agreement. In order to acquire an accurate and a relevant data, therefore, data was collected based on descriptive analysis, normative and empirical juridical approach. Data collecting was conducted through literature study and purposive sampling. Data analysis was conducted qualitatively through law approach, while results were written in the form of deductive method. Results showed that the main difference in terms of selling-purchase agreement between syaria’ based- and conventional-system was distinguished with several factors, e.g. the relationship between banks and their customers, business revenues’ system, organization, funding distribution, general risk level of business, kinds of agreement, financial orientation, disputes settlement. This study also revealed that the basic purpose of syaria’ based system in term of selling-purchase agreement has been impured due to business element. This study recommends the involved banks, e.g. BNI Syaria and Bank Aceh Syaria to clarify explisicitely the difference between syaria’ vs. conventional systems and to implement immediately the syaria’ systems by the selling-purchase agreement. Moreover, human resources’ improvement in terms of islamic banking expertise and progressive efforts from all stakeholders, e.g. government, religious leader, banking practitioners, and especially academics are highly encouraged in order to secure the existence and development of Islamic banks.Keywords: Aceh, islamic finance, juridical approach, selling-purchase, syaria’ banking.Abstrak: Tujuan dari penelitian adalah untuk: 1) menjelaskan perbedaan perjanjian jual-beli antara bank dan nasabahnya menurut sistem syariah dan konvensional; 2) menjelaskan apakah perbankan syariah telah menjalankan sistem syariah pada perjanjian jual beli. Untuk memperoleh data yang akurat dan relevan, untuk itu data dikumpulkan berdasarkan analisis deskriptif, pendekatan normative dan empiris yuridis. Teknik pengumpulan data dilakukan melalui studi kepustakaan dan purposive sampling. Data analisis dilakukan secara kualitatif melalui pendekatan perundang-undangan, sementara itu hasilnya dituangkan dalam bentuk metode deduktif. Hasil penelitian ini menunjukan bahwa perbedaan utama dalam perjanjian jual-beli antara sistem syariah dan konvensional dibedakan berdasarkan hubungan antar bank dengan nasabahnya, sistem pendapatan usaha, organisasi, penyaluran pembiayaan, tingkat resiko umum dalam usaha, jenis perjanjian, orientasi pembiayaan dan penyelesaian sengketa. Studi ini juga mengungkapan bahwa tujuan dasar dari sistem syariah dalam perjanjian jual beli telah dikontaminasikan dengan adanya unsur bisnis. Studi ini menyarankan kepada bank-bank syariah yang terlibat, yaitu BNI Syariah dan Bank Aceh Syariah untuk segera memperjelas perbedaan antara sistem syariah dengan konvensional dan segera melaksanakan sistem syariah dalam perjanjian jual-beli. Selain itu, peningkatan kualitas SDM dalam hal keahlian di bidang perbankan syariah serta upaya progesif dari semua pihak, misalnya kalangan pemerintah, ulama, praktisi perbankan, khususnya kalangan akademisi sangat didukung untuk menjamin keberadaan dan pengembangan bank syariah.Kata Kunci: Aceh, keuangan berbasis islam, pendekatan yuridis, jual-beli, bank syaria.]]>
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