ABSTRAKDalam kegiatan ekonomi Islam dikenal ada tiga falsafah, yaitu pertama semua yang ada di alam semesta ini adalah milik Allah SWT. Kedua Allah menciptakan manusia sebagai khalifah di bumi dengan kelengkapan yang sempurna agar mampu melaksanakan tugas dan mengurus serta memanfaatkan alam semesta ini untuk keberlangsungan hidup dan lingkungannya. Ketiga adalah beriman kepada hari akhir. Keyakinan ini merupakan asas yang paling penting dalam kegiatan ekonomi Islam, karena dengan keyakinan itu, tingkah laku manusia dapat terkendali, sebab ia sadar bahwa semua aktifitas ekonominya dan harta kekayaan yang didapat akan dimintai pertanggung jawabannya oleh Allah SWT. Kemudian dari ketiga falsafah tersebut melahirkan nilai-nilai dasar yang menjadi Sistem Hukum Ekonomi Islam yang di dalamnya ada prinsip yang sangat fundamental yang harus diterapkan dalam kehidupan sosial yaitu, kepemilikan, keseimbangan dan keadilan. Instrumen-instrumenya adalah zakat, larangan riba (sistem bunga), kerjasama ekonomi, jaminan sosial dan peran negara.

House is part of everyobe needs. In oder to get house they deired, they can use Islamic Banking services. One of financial products offered by Islamic Banks is financing home ownership or conventional banks loans reffered to as products (Mortgages). In offering products related to home ownership, islamic banking is using Musharaka Mutanaqisha contract (Transaction). The purpose of this paper is to determine the extent of Mutanaqishah Musyarakah law and its implementation in Islamic bank institutions. The result of this study shows that this type of contract (musyarakah mutanaqishah) is legal and can be implemented in Islamic bank institutions in financing products for the procurement of goods (houses)

The pro-life skills movement towards Islamic boarding schools is quite encouraging. This is marked by a pro-active policy from the government that is more open in order to prepare pesantren alumni to take part in development participation. However, in the opinion of researchers, the opportunities provided are still independent grants. The point is, the government assistance is still in the form of mere material funds in the form of various entrepreneurial competitions as well as freelance fund faucets that emphasize the connectivity of Islamic boarding schools to the government and are non-auditing. Of course, this phenomenon will later lead to the pretension of unhealthy competition, stigma of nepotism and lead to apathy among Islamic boarding schools that are not covered by grant funds for these various government programs. On the other hand, the absence of auditing efforts on the progress of entrepreneurship assistance will cause the recipients of funds to be indifferent to the consequences of productivity and accountability. This discourse certainly requires an accurate integrative solution called continuous mentoring.

In the increasingly fierce competition in Islamic banking, product innovation is becoming more and more important key in increasing competitiveness and spurring company growth, because it is important for Islamic banks to know what factors can influence development and innovation product banking sharia and build Micro small and Medium Enterprises for resolve poverty in Indonesia .factor which influence innovation products can come from internal or external, internal factors mean the organization of all something in inside like Human Resources, culture company, and strategy company, while factor external in cause by growth market, level competition, regulation bank Indonesia, OJK, and fatwa National Sharia Council.