<p><em>Mu'amalah in the Islamic context requires fellow human beings to cooperate and relate to </em><br /><em>each other to increase benefit and not cause harm to each other. The debt receivables </em><br /><em>agreement is intended to help each other among fellow human beings, tosolvean problem </em><br /><em>and facilitate the continuity of hislife. The purpose of this study is to analyze the borrowing </em><br /><em>of community business loans in the BUMDes unit "Loh Jinawi" Candipari Village, Porong </em><br /><em>District, Sidoarjo Regency based on a review of Islamic law. This research is a field research </em><br /><em>(field research). The research used is qualitative research, where the author conducts </em><br /><em>research by looking for direct data in the field to understand comprehensively how the </em><br /><em>implementation of business credit loans in the community in the BUMDes unit "Loh </em><br /><em>Jinawi" Candipari Village, Porong District, Sidoarjo District viewed from Islamic law. </em><br /><em>The results of the research obtained by the researchers showed that the practice or </em><br /><em>mechanism of community business credit loans in the BUMDes unit "Loh Jinawi" </em><br /><em>candipari village, Porong district, Sidoarjo Regency, found that there was interest interest </em><br /><em>charged to borrowers or debtors. So according to the clerics' adherents of madzhab imams, </em><br /><em>if in a contract of debts there is an additional element or interest then the law is illegitimate.</em></p>