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The article below denotes "comment" on the phenomenon of law sharia banking. Through the review and observation on chapter, section and paragraph that is in it, concluding several meanings, implications that will be incurred and the challenges to be faced next sharia banking. This paper, in the area, explain the meaning in the law is the recognition of the factual character and value of Sharia universality in
sharia banking. The implication can touch on the academic world, the judiciary, and the business world, the personal and institutional. On the other hand, as a logical
consequence, the challenge also appears, in the form heterogenitas public perception, the challenge of progress in technology transactions and crimes that melingkupinya,
technical and operational challenges for banking institutions and related to the quality, competence and professionalism in human resource.

Keywords: ikhtisar undang-undang perbankan syariah, makna, implikasi, tantangan.

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