Tauhid : because the implementation of financing in BTM Mulia is not merely oriented towards the acquisition of economic benefits but more than that is to the spirit of help between human beings, 2). This is a qualitative descriptive research, where which is focused on the study of legal actions (tasarruf), namely the implementation of mortgage loan financing at BTM Mulia with customers using murabahah contracts, and this is also called as a field research which data collection is carried out at KSPPS BTM Mulia, Babat, Lamongan. The results of this study are: (1) The implementation of the Sharia mortgages loan financing contract in BTM Mulia is in accordance with the theory of the contract which has been stipulated in Sharia Economic Law, both based on the DSN-MUI fatwas and Sharia Economic Law Compilation. (2) The implementation of Sharia mortgages loan financing (KPR) at BTM Mulia, Babat, Lamongan is in line with the sharia principles contained in Sharia Economic Law, which includes the principle of : 1). This study aims to prove empirically that the transaction contract and the mechanism of Sharia mortgages loan financing are carried out at BTM Mulia, Babat, Lamongan in accordance with Islamic sharia principles.
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