Abstract :
The main purpose of this study is to knowing what factor that causes profit sharing in sharia banking while the bank gives some financing to customers. This research is used case study in BPRS Al Barokah. Data that used in this study are qualitative and quantitative data with descriptive approach. Qualitative data that used in this study is interview and for quantitative data such as case sample mudharabah financing in 2008 and annual report 2008. In conclusion, there are five factors that cause profit sharing in mudharabah financing such as cost of fund, deposit rate from conventional bank, nisbah, expected return, and operational cost
Keywords : mudharabah financing, cost of fund, conventional deposit rate, nisbah, expected rate, operational cost.