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Capital is an important component for the continuation of production activities for a company, especially for companies that are still in the development and expansion. PT. Bank Tabungan Negara (Persero), Tbk Branch Sharia Yogyakarta is one of the Islamic Bankig that offer Working Capital Financing iB based on Sharia priciple by using Mudarabah instrument. Results from this study is that the Working Capital Financing iB applied by at. PT. Bank Tabungan Negara (Persero), Tbk Branch Sharia Yogyakarta based on Mudarabah instrument fully Shariah compliance with the Shariah Board of the National Fatwa Council of Ulama Indonesia No: 07/DSN-MUI/IV/2000, about Financing Mudarabah (Qirad) on the Bank’s view of Sharia and Fiqh, although there are two things that need to be reformulated, namely about the charging of administrative and notary fees are determined by a percentage and is fully charged to customers financing applicants.

Keywords: Working Capital Financing and Mudarabah iB.

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