This study was conducted to analyze the effect of the People's Business Credit (KUR) against the decision of the people to finance Islamic Financial Institutions with attitude as a moderator variable. The questionnaire in this study were 26 indicators of questions distributed to 30 merchants in the Market Sleman using KUR BRI. Testing the hypothesis in this study using a test MRA (Moderated Regression Analysis) and test bootsrapping. The results of this study can be said that the variables X1 and X2 together (simultaneously) and individual (partial) no significant effect on Y. It can be concluded that the application of the program People's Business Credit (KUR) with an attitude jointly and individually not affect traders in the Market Sleman to switch (switching) to finance in Islamic Financial Institutions