The research aimed at describing how the implementation procedure of Murabahah agreement was and the its implementation conformity with sharia principles based on DSN Decree No. 04/DSN-MUI/IV/2000 in BMT Bina Ihsanul Fikri Yogyakarta. The method used in the research was analytical descriptive method. The data collection was conducted by using 3 (three) different methods, i.e. observation, interview, and literature study methods. The data source used was primary and secondary data, obtained from BMT Bina Ihsanul Fikri, and books, documents, or other literature related to the research. Based on the research result obtained, the implementation procedure of Murabahah agreement had special requirement that became a distinction from the other agreements, in which BMT should declare the purchasing price of the goods added with clear and honest profit margin. BMT Bina Ihsanul Fikri did the representation of goods purchasing to BMT members after Murabahah agreement was conducted. This thing was not appropriate with DSN Decree No. 04/DSN-MUI/IV/2000 because when the agreement was conducted, the goods in principle had not belonged to BMT.