<![CDATA[Background. The Istishna contract, from the point of view of mutsman (goods sold), has a special character, namely goods that are manufactured in nature, as explained in the theory of production, which, among other things, converts raw goods into finished goods. Therefore, an istishna’ contract of sale and purchase is impossible for natural goods, such as watermelons, durians, mangosteens, and bananas, because humans can’t make these things. However, manufactured goods, such as vehicles (cars, aeroplanes, ships), houses, buildings, and furniture, can be used as mutsman in buying and selling istishna’.Purpose. This study aims to determine how the Istishna contract’s implementation in buying and selling occurs at CV. Alsindo Furniture follows the perspective of Islamic Economics.Method. This research is classified as qualitative research with an empirical descriptive approach, examining the sources used as subjects in this study. The primary data is based on observation, interviews, and documentation.Results. The results of the research, it can be concluded that transactions occur at CV. Alsindo Mebel is following the Islamic Economics review, based on the Hanafi school’s opinion, where goods being transacted are clear in shape, type, and size. In other words, buyers can enjoy goods according to their wishes..Conclusion. The istisna contract was carried out on a CV. Alsindo Mebel follows the Islamic economics perspective. Based on the results of the research conducted, it can be concluded that the transactions that occurred at CV. Alsindo Mebel is following the Islamic Economics review, based on the Hanafi school’s opinion, where the goods being transacted are goods that are clear in shape, type, and size. In other words, buyers can enjoy goods according to their wishes.]]>
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