<![CDATA[Purpose : This research aims to see what the sukuk is like, to look at the sukuk, to see the comparison between sukuk and fatwa practices.Method : Using descriptive qualitative with literature study methods and using an interpretive paradigm.Findings : The practive of impelementing sukuk is in accordance with regulations and fatwas, starting from the mechanism of formation, issuance, and management in accordance with sharia principles.Originality : This study contributes in general to knowledge of sukuk practices in accordance with regulations. The literature study method and the interpretive paradigm in studying the practice of sukuk have limited the discussion on previous research which is a problem in this study.Managerial Implications : Based on this research, the researcher suggests that the government, in terms of the Islamic finance directorate, should strive to innovate the financial product and contract used especially in terms of issuing sukuk. That way, it will affect the preferences of investors in investing in Indonesia with thr choice of financial products and contracts desired.Keyword : Sukuk, Regulations, Perceptions]]>
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