: Constructing a Political Theory af Islamic Law in Indonesia. This study confirms that the transformation of Islamic law into national law has no correlation with the struggle towards an Islamic country or Islam as the foundation of the state. Islamic law legislation are regulations that have a positive contribution to strengthening the commitment of Muslims towards the Indonesian nation-state. This study refutes the notion that the accommodation of Islamic law within legislation is an agenda aiming towards an Islamic state. The process of accommodation of Islamic law does not need to be feared, because the process is supported by the power of cultural Islam. Besides, Islamic law is at the legal source level so that the accommodation into pre-legislation undergoesstringent testing in order to always be in accordance with Pancasila and the 1945 Constitution.