Abstract
Microfinance Institutions (hereinafter referred to as MFIs) are financial institutions that function as intermediary institutions that aim not only to seek profit, but have another goal, namely social goals whose activities are more community development. MFIs in conducting business activities can be carried out conventionally or based on Sharia Principles. The business activities carried out by MFIs include trading activities, namely in the service sector. In carrying out Shariah MFI business activities, it must be based on Sharia Principles. The method used in writing this article is normative research with a statutory and conceptual approach. The results of the study show that the Sharia Principles in this context are guided by the basic principles of Muamalah. The important objective in this research is the regulation in the laws and regulations regarding this matter whether it is in accordance with sharia principles. Harmonization between legislation as positive law in Indonesia with sharia principles sourced from the Qur'an and Hadith as the main legal sources of Islamic law is absolutely necessary to ensure legal certainty.
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