The central feature characterizing the financial Islamic system is the absolute prohibition of the payment and receipt of fixed interest in any transaction. Theoretically, Islamic Banking operates on the basis of Profit Loss Sharing (Mudaraba and Musharaka). In Lebanon the balance sheet of Islamic banks appear that, the percentage of PLS financing is very weak. The lack of profit and loss sharing (PLS) financing is an important problem affecting Islamic banks in Lebanon. The main objective of this research is to analyze problems faced by Islamic banks in Lebanon to use the PLS contract. The type of PLS contract raises a set of issues concerning the contractual relations between the Islamic bank and the clients. These issues may be addressed from the perspectives of Agency Theory, as we will do in this paper.

The phenomenon of increasing customer understanding and interest in using the services of Islamic banking institutions indicates that the level of Muslims awareness in using Sharia-based financing products is quite high. This fact encourages the author to conduct research with the aim of knowing and analyzing the extent to which the understanding of financing products has a direct and indirect influence on customer decisions with the analysis unit which is the customer, totaling 5,753. By using the Slovin formula, the number of samples obtained is 100. The samples were selected using Multi-Stage Sampling (Proportional sampling and Accidental Sampling). Data were collected using a questionnaire. The results showed that understanding of financing products had a positive and significant effect directly and indirectly (through interest) on customer decision making in choosing financing products at Islamic commercial banks in Gorontalo City. Likewise, buying interest has a positive and significant effect directly on customer decisions for Islamic Commercial Banks in Gorontalo City. Therefore, it is advisable for Islamic banking institutions to be more active in introducing their products, both financing and financing products. And to researchers who are interested in the theme of this research so that the scope of the subject of this study is expanded, for example by adding other variables that can influence purchase interest and decisions such as variable marketing strategies, services, and so on.