In Indonesia the bank finance institution and non bank operating based on the principles of Islamic law (syariah) also indicate dynamics which are full of appreciation. Both the bank finance institution and non bank based on Islamic law show more and more development gladdening both quantity and quality. Right now the Islamic bank has made a contribution to economy development in low middle circles of society with the financing mechanism, one of them is with the financing of mudharabah profi sharing, but this one is still inferior to the one at the first level in the financing matter. However, the above mentioned development is not enclosed with the appropriate knowledge at Islamic Banking. In this research, the wruter uses normative law research. The collection of data is carried aut with the literature technique and the interview technique as well with the kind of unstructural interview, that is having an interview spontaneously without having a standard structur to the experts in Islamic banking, in this matter. The muamalat institution side, the interview is carried out to support the existing materials. The nature of analysis of this research is qualitative. From the result of this research can be seen that the Islamic banking in Indonesia still has no conformity with the theory of fiqih muamamalt which is the basic of the Islamic banking. Now the implementation role of the financing of mudharabah profit sharing has achieved the first purpose, that is economic justice.