This study aims to determine the process of calculating the profit of mudharabah financing at BPRS Hikmah Wakilah from an Islamic perspective and its influence on profit sharing. It also aims to explore the mechanism of adjusting the profit-sharing ratio, and the effect of calculating the profitability of mudharabah financing on profit sharing. The method of this research is descriptive analysis. The research data is collected through library research and field research. The results showed that the calculation of profit sharing PT. BPRS Hikmah Wakilah uses revenue sharing system in accordance with the National Sharia Board Fatwa No.15/DSN-MUI/IX/2000 About Principles of Distribution of Business Results in Sharia Financial Institutions. While in the calculation of profit, the BPRS refers to the percentage of total financing and average income earned by the customer and projected the same profit sharing during the financing period. Profit calculation significantly affects the percentage of profit sharing and the period of profit received by the bank. =========================================== Penelitian ini bertujuan untuk mengetahui proses perhitungan keuntungan pembiayaan mudharabah pada BPRS Hikmah Wakilah ditinjau menurut hukum Islam, mekanisme penyesuaian nisbah pembagian keuntungan, serta pengaruh perhitungan keuntungan pembiayaan mudharabah terhadap bagi hasil. Metode yang digunakan dalam penelitian ini adalah deskriptif analisis. Pengumpulan data penelitian dilakukan melalui library research dan field research. Teknik pengumpulan data melalui wawancara dan studi dokumentasi. Hasil penelitian menunjukkan bahwa perhitungan bagi hasil, PT. BPRS Hikmah Wakilah menggunakan sistem revenue sharing sesuai dengan Fatwa Dewan Syariah Nasional No.15/DSN-MUI/IX/2000 Tentang Prinsip Distribusi Hasil Usaha Dalam Lembaga Keuangan Syariah. Sementara dalam melakukan perhitungan keuntungan, BPRS merujuk pada persentase jumlah pembiayaan dan pendapatan rata-rata yang diperoleh nasabah serta memproyeksi bagi hasil yang sama selama jangka waktu pembiayaan. Perhitungan keuntungan berpengaruh signifikan terhadap persentase bagi hasil dan jangka waktu penerimaan keuntungan yang akan diterima pihak bank. Kata Kunci: Pembiayaan Mudharabah, Kentungan, Bagi Hasil