摘要：Baitul Maal wat Tamwil (BMT) is a non-bank financial institution operating based on sharia principles. BMT was established and developed with a gradual legality process. BMT status is determined by the number of assets owned so that BMT has a different legal status based on the number of assets. Moreover,BMT is subject to various and partial laws. BMT is an alternative financial institution,and it can sustain the acceleration of national economic growth. This study aimed is to explain the philosophical basis for the need for legal entities and the formulation of BMT legal norms as a strengthening of the law of famous economic institutions in Indonesia. The type of this research is normative legal research on the principles of law and systematics of law. Based on the discussion,it is concluded that the philosophical basis for strengthening BMT law is to find out the legal certainty which can provide recognition, protection,and facilities for the development and benefits of BMT existence for micro and small entrepreneurs.
关键词：Baitul Maal wat Tamwil;Indonesia;Legal Certainty;Philosophy;Sharia
