Islamic finance became a global subject in whole world and the growth of Islamic banking in particular has been remarkable. The desire of participating in Islamic finance increased more than years ago due to the rise of Muslim population and the conscious of many people. Islamic finance system encompasses the legal rules governing the conduct of trade that accelerate the routing of resources from buyers to sellers and from savers to lenders according to the rules of Shariya. In addition to the numerous Islamic financial institution active in its financial sector, as example; Bahrain also plays host to a variation of organizations central to the improvement of Islamic finance including the international Islamic financial market, Islamic agency and Shariya Review. Bahrain is widely recognized as the global leader in Islamic finance and it has pioneered many of the financing items that have become popular in recent years; as well as host the largest concentration of Islamic financial institutions in the world. For instance, the central bank of Bahrain has also established a special fund to finance research, education and training in Islamic finance; and is dynamic in working with the industry area and stakeholders in developing the standards of industry and the standardization of market practices. Referring to the term “Shariya”, both usury and interest fall into the same category that is called “Riba”. The Islamic financial system, therefore, cannot be introduced merely by eliminating Riba but only by adopting the Islamic principles of social justice and introducing laws, practices, procedures and instruments which help in the maintenance and dispensation of justice, equity and fairness.” (Haron, S.2004). Many institutions such as commercial banks, merchant banks, and other companies that choose to offer products and services without an interest component and adhering to Shariya laws can be considered as performing business us