Act no 1 of 2013 on micro-finance insfitufion makes controlling dualism for a micro-finance insfitufion, cooperafive, including sharia cooperafive. In that act, every micro-finance insfitufion that operafing its business must choose between a cooperafive or limited liability company (PT) as a legal enfity. According to the act on cooperafive and act on the microfinance insfitufion, Sharia cooperafive can be supervised by Finance Service Authority (OJK) or cooperafive and micro-medium enterprise service. This dualism makes differences in how to determine controlling insfitufions for sharia cooperafive. One of the contribufing factors is the differences in controlling regulafion between act on cooperafive and act on the microfinance insfitufion. The result of this research shows that there are differences in controlling between act on cooperafive and act on the micro-finance insfitufion. The way of controlling, according to act on cooperafive emphasizes principles to give autonomy, independency, and leniency to a cooperafive. Whereas, the controlling model which implemented by OJK emphasize on prudenfial banking principles.