The historical experience of organizing Hajj in Malaysia and Indonesia is long enough that the
Malaysian Hajj Savings Institution (TH) and the Hajj Financial Management Agency (BPKH) were
formed to manage the pilgrimage for the people of Malaysia and Indonesia. However, in practice, there
are still many debates in terms of the use of contracts, Hajj management, facilities and human
resources that have not been improved. This study aims to compare contract construction related to hajj
performance which has an impact on haj financial management with a business and investment
approach. This study uses a qualitative method using a document coding model. The data was obtained
using a comparative normative approach, namely by exploring information about the contract, the
impact of the contract on the financial management of the hajj in Malaysia and Indonesia. The results
of this study can be concluded that the two countries use the Wakalah contract as the construction of
the Hajj contract where the contract fulfills the pillars and conditions, but with a note that the other
contract schemes still use the "Haj contract" at the beginning of the deposit or registration of the
prospective Hajj and this should be considered by both governments. Also from the results of this study,
Indonesia is far more complex in terms of concepts and mechanisms for haj financial management
compared to Malaysia.