摘要：As a business institution, the objectives of Islamic banking is profitability. The profit can be achieved if distributes financing. The focus of the study was on financing with the profit-sharing principle (Mudharabah and Musyarakah) as it is has been studied much but there are no definite conclusions. Thus it is necessary to study whether the actual financing of profit-sharing affects the level of profitability directly or through certain business categories. The type of research is causality research with a quantitative approach. The population is Sharia Commercial Banks and Sharia Business Units in the period of January 2016 to December 2018. The data analysis uses Partial Least Square (PLS). The result shows that financing with profit-sharing principles is proven to directly have a negative effect on profitability. This study also shows that higher profit-sharing financing tends to a lower level of profitability. However, when the revenue sharing is channelled through SMEs and non-SMEs, the results become positive and significant to profitability.
