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Act Number 21/2008 about Sharia Banking is an act that introduce some legal institution to increase sharia banking growth with more sharia comply. For example, in this act regulate about spin-off, not only as a volountary corporate action but also as a compulsory corporate action, esp for sharia unit in conventional bank which 50 % asset or have been 15 (fiveteen) years after this act operate. This corporate action have done by PT. Bank Rakyat Indonesia (Persero) “Tbk”, but there are many threat, esp the
operational law can be formed.According to that description we need to know about history in Indonesian sharia banking law, and also the impact from these in national banking practice. By this article, we hope that it will give an information about the regulation in sharia banking and the implementation this act in practice.

Keywords: bank syariah, sistem perbankan ganda, Unit Usaha Syariah dan pemisahan (spin-off).

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