1-INTRODUCTION1.1 ISTISNAAl istisna is a principle in Islamic banking and also that of muamalah in Islam, the use of which now has a new breath after the existence of some contracts which they already exist like stock sales, murabaha and many more. Nowadays contracts can no longer cope with rapid growth and also requests for financing from customers like “mushrooms growing after the rain”. Sale in istisna also means booking some goods such as booking a shirt, a house, a bed and so on. This principle of the contract of sale has been adopted from the time of the Prophet Muhammad and his companion (the sohabah) until today, but many still do not really care about the existence of this principle. So, no wonder, nowadays there are many people still confused about this principle. In this study I will describe the concept of al-istisna according to Islamic law and compare istisna in Islamic muamalat fiqh with the conventional system practiced by banks nowadays. As we know, the conventional banking system has produced many economic products similar to the concept of istisna. So, in this study, I will reveal and explain all the perspectives associated with al-istisna sales, and in the last point, I will provide the best recommendation as a solution to the risk involved in istisna.Al-istisna from the linguistic point of view agreed among scholars (ulamak) means the request to make or reserve something, or in other words, to make something according to someone's request. From a technical point of view, scholars had different opinions on this matter. Therefore, some of them give the definition of istisna on technical basis, while others do not. Al-Hanafi defined that istisna is technically a contract on ordered goods...... middle of paper...... no. This is evident in the verses of the Quran and Sunnah of the Messenger of Allah full of recommendations: people use their intellect to succeed in a world full of uncertainties. In Surah Yusuf, for example, we are told how the prophet Yusuf interprets dreams King of Egypt, the Egyptians will face seven years of drought after seven years full of prosperity. Based on this interpretation, Joseph Kerajinan then proposes a plan to deal with the critical moment. The plan is to grow food for the Egyptian people during the seven years of prosperity and preserve most of it. This way they will be ready when drought hits in the next seven years. From the evidence described, we come back to reason now that Islam does not reject the concept of risk management, but also encourages to ensure the continuity of human existence as God vicegerent on the earth so lovely.