Abstract

The interest system that developed in conventional banks, as matter of fact, is not relevant with the Islamic mission. According to Islam, the system included the ribawi category that not recognize practically which is haram and halal. The system has produced the uncomfortable condition among the moslems. To solve the problem, the Moslem economists have found the new system called it syari’ah bank. Practically, the bank pursues and emphasizes the profit and loss sharing (PLS) through variety of transactions such musyarakah, mudarabahand so on. With this system, the bank proved be able to face the economic crisis and accelerate the economic growth. So that, the system is not only applied in Moslem countries, but also in non-Moslem do the same thing as well.

Key words: Eksistensi, Perkembangan dan Bank Syari’ah.

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