The use of retaining walls for basements in buildings generally uses the retaining wall that utilizes the weight of the wall itself as reinforcement because the reinforcement is carried out only on the soil’s surface. Using steel in soil nailing construction that is too large can result in the availability of steel running out, considering that steel is a non-renewable material. The soil nailing method in this paper uses bamboo as nails. The method used in this paper is the analytical method. Data bamboo material from the tests carried out in the Laboratory Building Materials Universitas Sebelas Maret Surakarta. While material data soil obtained from tests carried out at the Soil Mechanics Laboratory Sebelas Maret University, Surakarta. The analytical model is a basement excavation 10 m deep and 20 m wide. Finite element analysis calculations using the Plaxis 8.2 program on retaining walls. The analysis stages at each excavation depth of 2 m. The model obtained that the safety factor value is 4.271; this value is greater than the required safety factor value, namely FS 2, which indicates that soil stability achieve. The analysis results also obtained the achievement of soil stability at each stage of the research. There was no collapse of the bamboo during the analysis stage. The discussion results found that bamboo substitutes steel in soil nailing reinforcement as a retaining wall in basement construction.