This study aims to analyze the factors that effect UMKM taking sharia financing with religiosity as a moderating variable. The independent variables in this study are product knowledge, the principle of profit sharing, perceive of riba, religiosity, and strategic planning. The dependent variable in this study is the decision of UMKM to take sharia financing. The moderating variable in this study is religiosity. The population of this study is UMKM in the region D.I Yogyakarta. The sampling technique used in this study was purposive sampling. The analysis used in this study is multiple linear regression with SPSS 15.0 The results of this study indicate that product knowledge does not affect the decision of UMKM to take sharia financing, the principle of profit sharing has a positive and significant effect on the decisions of UMKM to take sharia financing, the perceive of riba has a positive and significant effect on the decisions of UMKM to take sharia financing, religiosity has a positive and significant effect on decisions UMKM take sharia financing, and strategic planning does not affect the decision of UMKM to take sharia financing, religiosity does not strengthen the effect of the principle of profit sharing on MSME decisions taking sharia financing, religiosity does not strenghthen the effect of perceive of riba of UMKM decisions in taking sharia financing.