This article, through Maqasid al-Shari'ah approach, attempts to examine the problems that occur in the development process of islamic economic and finance, both in the theory and practice, especially in the Islamic banking practices in various parts of the world. It contextually be able turn as alternative instrument in understanding the Qur'an and as-Sunnah, help to resolve the conflicting arguments each other (ta’arud al-adillah). The most important thing is to establish the legal status of a case, which has no provisions of the law in the Qur'an and as-sunnah. Islamic economics and finance, therofore, still have been in line with the time changes situation which has more complex and varied problem. Thus, it be able to reduce the conflict pressure that still become as a problem in islamic economics and finance itself.