Abstract            This research is motivated by the development of BSM Implant financing which has increased along with the higher level of civil servant consumption needs. PNS Implant BSM Financing is a current leading financing product, where this product is a sharia concept financing using the Murabahah contract offered to Civil Servants who are in need of funds. Good for multipurpose financing, education, and home renovations. In providing financing for BSM KCP Bogor Sudirman has procedures that must be followed by customers, it is necessary to analyze BSM Implant financing, such as how the BSM Implant financing procedure flow, what are the obstacles experienced in the BSM Implant financing process and what is the Islamic legal view of BSM Implant financing. This research is qualitative in nature and the data collection method is by conducting interviews. This data collection method is carried out at Bank Syariah Mandiri KCP Bogor Sudirman, the analysis used in this research is descriptive qualitative. The results show that the flow of financing procedures is the first process that must be considered and carried out by the company to determine the initial steps of the financing process, such as what requirements for BSM Implant financing that customers must fulfill. With the financing, it is hoped that good communication will be established between the bank and the customer. In carrying out the BSM Implant financing process, there are several obstacles faced in the process of implementing BSM Implant financing, namely the initiation process, the verification process, the contract / agreement process, and the disbursement process. And according to the viewpoint of Islamic law, the implementation of BSM Implant financing at Bank Syariah Mandiri KCP Bogor Sudirman is in line with Islamic law. This is corroborated by the Fatwa of the DSN MUI No: 04 / DSN-MUI / IV / 2000 concerning Murabaha, which states that this guarantee is permitted and is strengthened by the Fatwa of the DSN No: 44 / DSN-MUI / VII / 2004 concerning multilingualism.   Keywords: BSM Implant Financing, Murabahah contract