The Development of Biru Kersik Coast Tourism in Marangkayu, Sub-District of Kutai Kartanegara (A Review of Sharia National Council-Indonesian Ulema Council Fatwa Number 108/DSN-MUI/X/2016 about Tourist Guidelines Based on Sharia Principles)

Purpose: The aim of this study is to knowing the concept sharia tourism services and facilities at Biru Kersik Coast in Marangkayu through reviewing DSN-MUI Fatwa number 108/DSN-MUI/X/2016, how its development accompanied by supporting inhibiting factors.Design/Method/Approach: This uses a descriptive analytical approach, reveal problem situation as it Coast. It intensively implemented qualitative approach obtain information. data collection techniques used were interviews, observation, documentation. selected informants who are directly related Tourist.Findings: worthy tourist destination because accessibility provided. A review attraction shows that has not yet fully adopted according principles there several aspects have been fulfilled such being separated between male female visitors. Meanwhile, accordance with presence infrastructure for worship, bathrooms places ablution, halal food drinks, does provide access pornography immoral acts well entertainment leads polytheism immorality.Originality/Values: main contribution determine suitability destinations Samarinda DSN-MUI, so create environment sharia. Therefore, atmosphere will safe environment, without fear things forbidden