legal aspects of sharia banking legistation, law number 21 of 2008, in terms of judicial philosophy and sociological basically a sense of justice has addressed the needs of the islamic ummah as a consequence of legal pluralism live and grow in the dinamics of indonesian society. while from the juridical formalistic approach througt the legal umbrella act no. 3 of 2006 and act no. 4 of 2004 its aspirations and values of living in society and orientation wich should put forward justioce together with the orientation of legal certainty and expediency

        Kata kunci: perbankan syariah, implementasi