<p>Islamic banking function as intermediaries from surplus units to units <br />depisit, Islamic banks as well as the unit of funding (fundraising) also <br />function in fnancing (fnancing). In the application of Islamic banking <br />operations face technical constraints associated with the sharing <br />system (Proft and Loss Sharing), therefore Islamic banking fnancial <br />intermediary, in this case the Islamic banks are not just trying to <br />maximize the expected utility of its shareholders, but also pay attention <br />to expected utility entrepreneurs and depositors. In Islamic banking <br />operations apply for the results as a measure of return in the economy. <br />Penentua technically specifed ratio is fxed at the beginning of the <br />transaction but the nominal value can not be known with certainty, <br />but see the income that will happen later. In determining the ratio <br />ratio known as 1) Revenue sharing system; 2) Groos Proft System; <br />and 3) Proft Sharing System. But with the objective conditions of our <br />economy now Revenue Sharing System.</p><p><br />Keywords: Islamic Banking, Proft Sharing Sytem Revenue sharing, <br />Groos Proft System</p>