Abstract . The Activity Management Unit of the Community Empowerment Trust Fund Association (UPK Perkumpulan DAPM) Tenjolaya District, Bogor Regency should not be separated from sharia principles other than of course its operation is based on the principles of the Operational Technical Guidelines for the National Program for Independent Rural Community Empowerment (PTO PNPM MPd). However, the application and implementation of sharia principles in the performance of the UPK DAPM Association, Tenjolaya District, Bogor Regency has not been confirmed. This is because the main guideline is PTO PNPM MPd. Therefore, it is important to analyze the sharia principles of the financial performance of the UPK DAPM, Tenjolaya District, Bogor Regency. This study uses qualitative research methods, with the technical data analysis used is descriptive qualitative data analysis. The qualitative description in this case is that after all the data has been collected, it is analyzed and explained in more detail and systematically. Thus, it can be described thoroughly, understood, analyzed and given conclusions and suggestions. The results of this study stated that the financial performance of the UPK DAPM Association, Tenjolaya District, Bogor Regency, according to the results of the examination by the Supervisory Board of the DAPM Association UPK was still performing well and its finances were in good health. Based on the results of the analysis, the financial performance of the UPK DAPM Association, Tenjolaya District, Bogor Regency, is sufficient to meet the elements of sharia principles such as the principle of monotheism, the principle of justice, the principle of responsibility, the principle of virtue, honesty and truth, the principle of willingness, the principle of expediency, the principle of free will, the principle of permissibility, and the principle of prohibiting usury. Keywords: Shariah Principles, Financing Performance.