DLSU Business & Economics Review Volume 28(3) 2019 Special Issue, pp. 22-29 Copyright © 2019 by De La Salle University RESEARCH ARTICLE ANALYSIS OF PUBLIC PERCEPTIONS ON THE DEVIATION OF SHARIA BANKING PRACTICES IN MAKASSAR Kasnaeny Karim Nitro Institute of Management, Makassar Ibrahim Bongaya Institute of Economic Management, Makassar Idrawahyuni Muhammadiyah University of Makassar Hasanuddin Muhammadiyah University of Makassar Abstract : The post-monetary crisis in 1998 was the most decisive moment for the rise of Sharia banks in Indonesia. Ironically, even though the Indonesian people are the majority of Muslim communities with a population of 85% but this is the main supporting factor to the rise of Sharia banks. This study aims to examine the perception of Sharia banking deviation in Makassar. This study focuses on Sharia banking products such as murabahah, musyarakah, and mudharabah. The sampling techniques used purposive sampling by making Sharia bank customers as samples and measuring samples measured by dummy. The testing method was conducted using logistic regression through several testing stages. The test results showed that public perception of Sharia banking deviation on musyarakah product was in accordance with the test results. While different results are shown in Sharia banking products, namely murabahah and mudharabah. Keywords: Shariah, Murabahah, Musyarakah, Mudharabah JEL Classifications: M1, E0, I. INTRODUCTION Umar Vadillo (1991) pointedly said that Sharia banks are troya horses that infiltrated into Dar al-Islam, even further Vadillo does not only said that Shariah banks cannot be used as a solution to the management of financial resources in accordance with shariah, but one of desecration forms to the religion and a snake in the grass. According to Vadillo, Sharia banking is no more than a motivation to maintain a position so that Islam in the world is not detached from the global financial system (capitalistic), because unknowingly Muslims through Sharia banking products have actually been Islamized capitalism, rather than creating alternative solutions to it. The same thing is also expressed by some Muslim scientists who argue that Sharia banks in conducting transactions are contrary to the Shariah principle that becomes its main mission. Remy et.al (1999:117) stated based on the result of study,