Baitul Maal is a religious social oriented financial institution whose main business is to accommodate and distribute community assets in the form of funding, financing, services, social function. Especially in the form of the funding and financing there are any problem in the application in the fiqh perspective and compliant with fatwa DSN-MUI. The purpose of this research is to understand how the concept of wadi’ah and murabahah in the fiqh prespective and to compliant wadi’ah and murabahah with fatwa DSN-MUI. This study is normative and empirical legal research. The data were collected through library research and interview. The analysis technique use descriptive qualitative. The result of this research concluded that BMT UMY only used aqd wadi’ah yad adh dhamanah in the savings, the concept of Wadi’ah Yad adh Dhamanah in the fiqh perspective is a deposit from customer to the BMT UMY without reward or profit sharing and the concept of Murabahah in the fiqh perspective is buying and selling between customers and BMT with the principle of profit margin. The contract and the opertional of Baitul Maal Wat Tamwil of Universitas Muhammadiyah Yogyakarta has been complianced with sharia principle based on fiqh prespective and fatwa of National Sharia Council of Indonesian Ulema Council (DSN-MUI).