The majority of Indonesia's population is Muslim, so it is not surprising that there are many sharia products, one of which is in the economic field. Islamic financial institutions are a system which applies economic principles based on Islamic values. As is the application of a murabahah contract in applying for trading working capital financing at KSPPS BMT NU Sejahtera KC Losari, Cirebon Regency, and a review of Sharia Economic Law on the implementation of a murabaha contract in financing working capital trade at KSPPS BMT NU Sejahtera KC Losari, Cirebon Regency. Seeing these problems, the authors feel the need to examine more deeply based on a review of Islamic law. This study uses qualitative research, data collected by interviews, observation, documentation and then analyzed using descriptive analytical methods. The implementation of the murabaha contract for financing KSPPS BMT NU Sejahtera KC Losari, Cirebon Regency, in general, is in accordance with sharia principles and applicable law. This will lead to uncertainty whether prospective members really use the funds to buy goods to increase capital or use it for other things. Penalties or commonly known as kifarat contracts are also imposed for members who delay making payment of financing installments. Several stages of applying for murabahah financing at KSPPS BMT NU Sejahtera KC Losari Kab Cirebon are as follows: Members who wish to apply for murabahah financing come to Baitul Maal Wa Tamwil NU Sejahtera to obtain information on murabahah financing.
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