Sharia Microfinance Institutions in Indonesia since 1995 is an attempt to internalize Islamic values in entrepreneurial activities at financial institutions at the micro-community level. With case study approach to a BMT in Indonesia, this study is different with the previous studies which consider that institutions or companies in Indonesia only undertake the efforts of religious commodification of religious symbols that are in demand in the Indonesian market. This study argues that BMT Daarut Tauhiid Bandung in Indonesia as an Islamic financial institutions are committed to Islamic values both in the product and management of the company, although this commitment has an impact on the decline in company performance. The results of the study show that although BMT Daarut Tauhiid Bandung has decreased in corporate performance, this company can maintain its commitment to Islamic values, especially in its financial products. This shows that the BMT is not only focusing its efforts on the commodification of religious activities but also retains religious values in its business.