Tanah Datar regency is as an area that uses the philosophy of ‘adat basandi syarak, syarak basandi kitabullah (ABS-SBK)’, so that this philosophy requires society to run everything according to the philosophy that is based on ‘Al-quran’ and hadith. In an effort to realize this philosophy, the local government urges all villages (nagari) to be able to make it happen in the form of economic transactions that are not contrary to the teachings of Islam. BUMNag is one of the right containers to apply the principles of sharia (syariah), for example, in the form of Islamic financing and sharia (syariah) products. But in reality, BUMNag that already exist in Tanah Datar regency still runs the conventional principle. This research was a field research, qualitative paradigm. The techniques of data collection were interviews and documentation. In-depth interviews were conducted of the BUMNag managers and villages. And, the community figures were taken as samples (as informants). The results of this study indicated that Tanah Datar regency has a great opportunity to develop the principles of sharia (syariah) in accordance with the philosophy used in Tanah Datar regency ‘ABS-SBK’.
Keywords: BUMNag