The tracing of Islamic values in micro finance were reviewed on Chapter II using both phenomenological approach and fiqh approach to find the principle of Islamic micro finance, namely (1) the principle of justice, (2) the principle of honesty, and (3) the principle of partnership. On the same Chapter, reviews on the best practices of micro finance were also done in order to find the principle of conventional micro finance namely (1) the principle of outreach, (2) the principle of sustainability, and (3) the principle of social intermediary.
Based on the basic principles found in the previous chapter, principles of discipline as exogenous variables were established consists of variable of target, variable of Goal, variable of Aqad, variable of warranty, and institution performance variable as endogenous variable. Those variables are quantitatively analyzed. Data collected from the questionnaires were then tabulated using the Likert Scale and analyzed using Structural Equation Model (SEM) assisted by computer technology with the software of LISREL 8.7. From this, it was found that the significant affecting variables to the organization performance (IMFI) are; variable of target (discipline towards the principle of micro finance) and the variable of Goal (discipline towards the principle of Sharia)