This research aimed to determine the effect of Murābahah and Musyārakah financing distribution on operating income. This research use the reporting finance by the financial fervices authority of people’s finance Bank Syariah in 2015-2018 as a sample. It used double linear regression method. The result shows that Murābahah and Musyārakah finance have a positive influence on operating income.Abdurrahmat Fhatoni, Metodologi Penelitian Teknik Penyusunan Skripsi, Jakarta: Rineka Cipta, 2011. Adiwarman Karim, Bank Islam: Analisis Fiqih dan Keuangan, Jakarta: PT Raja Grafindo Persada, 2011. Agus Irianto, Statistik Konsep Dasar Aplikasi, dan Pengembangannya, Jakarta: Kencana Prenada Media Group, 2009. Ascarya, Akad dan Produk Bank Syariah, Jakarta: Rajawali Pers, 2013. Departemen Agama, Al-Qur’an dan Terjemahanya, Semarang: Toha Putra, 2010. Duwi Priyatno, SPSS 22 Pengolahan Data Terpraktis, Yogyakarta: CV. Andi Offset, 2014.Dwi Suwiknyo, Kompilasi Tafsir Ayat-Ayat Ekonomi Islam, Yogyakarta: Pustaka Pelajar, 2010. Herman Darmawi, Manajemen Perbankan, Jakarta: Bumi Aksara, 2012. Herry Sutanto Khaerul Umam, Manajemen Pemasaran Bank Syariah, Bandung: Pustaka Setia, 2013. Husein Umar, Metode Penelitian untuk Skripsi dan Tesis Bisnis. Jakarta: Rajawali Pers, 2013. Imam Ghozali, Aplikasi Analisis Multivariate dengan Program IBM SPSS 21, Semarang: Universitas Diponegoro, 2013. Iqbal Hasan, Analisis Data Penelitian Dengan Statistik, Jakarta: PT. Bumi Akasara, 2004. Ismail, Perbankan Syariah, Jakarta: Kencana, 2011. Mardani, Fiqh Ekonomi Syariah, Jakarta: Kencana, 2012. Maulana Hasanuddin Jaih Mubarok, Perkembangan Akad Musyarakah, Jakarta: Kencana, 2012. Mudrajat Kuncoro, Metode Riset untuk Bisnis dan Ekonomi, Jakarta:      Erlangga, 2009. M. Nur Rianto Al-Arif, Lembaga Keuangan Syariah, Bandung:                    Pustaka Setia, 2012. Muhammad Syafi’i Antonio, Bank Syariah: Dari Teori ke Praktik, Jakarta: Gema Insani Pers, 2016. Muhammad Teguh, Metodologi penelitian ekonomi Teori dan Aplikasi, Jakarta: PT Raja Grafindo Persada, 2005. Rizal Yaya, dkk., Akuntansi Perbankan Syariah, Jakarta: Selemba Empat, 2014. Singgih Santoso, Panduan Lengkap SPSS Versi 23, Jakarta: Alex Media Komputindo, 2016. Slamet Haryono, Analisis Laporan Keuangan Perbankan Syariah, Yogyakarta: Pustaka Sayid Sabiq, 2009. Sugiyono, Metode Penelitian Bisnis (Bandung: Alfabeta, 2012), hlm. 88. Sutan Remy Sjahdeini, Perbankan Syariah Produk-Produk dan Aspek-Aspek Hukumnya, Jakarta: Kencana Prenada Media Group, 2014. Trisadini P.Usanti dan Abd Shomad, Transaksi Bank Syariah, Jakarta: Bumi Aksara, 2013. Veithzal Rivai Arvian Arifin, Islamic Banking, Jakarta: PT.Bumi Aksara, 2010. Wiroso, Produk Perbankan Syariah, Jakarta: LPFE Usakti, 2009. Zainul Arifin, Dasar-Dasar Manajemen Bank Syariah, Jakarta: AlvaBet, 2002.

The background of this research is the incompatibility of theory with facts. Based on financial report data obtained from PT. Bank BRI Syria, Tbk. The period 2011-2019 tends to fluctuate. Financial ratios that can affect the rise and fall of the Return On Equity variable in this study are seen from the increase and decrease in the Non-Performing Financing variable and the Operating Income Operating Cost variable. The formulation of the problem in this study is whether there is an effect of Non-Performing Financing and Operational Costs of Operating Income on Return On Equity at PT. Bank BRI Syariah, Tbk. 2011-2019 period. This study aims to determine the effect of Non-Performing Financing and Operational Cost of Operating Income on Return On Equity at PT. Bank BRI Syariah, Tbk. Period 2011-2019 partially and simultaneously. This study discusses the financial statements related to the theory of the Non-Performing Financing variable and the Operating Cost of Operational Income variable on the Return On Equity variable. And related to other fields of Islamic banking science. This type of research is quantitative research, the data source used is secondary data through www. BRI Syariah.co.id. The sample of this research is 36 with data analysis used is multiple linear regression, by performing descriptive statistical tests, normality tests, linearity tests, classical assumption tests, hypothesis tests, R2 determination coefficient tests, and F tests, and the data is processed with the help of Software Eviews. Based on the results of the research partially Non-Performing Financing variables have a significant effect on Return On Equity, this is evidenced by the t-test analysis. And on the variable Operating Costs, Operating Income partially has a significant effect on Return On Equity, this is evidenced by the t-test analysis. Then simultaneously the variables of Non-Performing Financing and Operating Costs of Operating Income have a joint effect on Return On Equity

This research is motivated by the analysis of the risk aspects of gold pawn products at PT. Pegadaian (Persero) Sibuhuan Syari'ah Service Unit. The types of gold and the varying price of gold in the market pose risks. The decline in gold prices will result in losses during the auction for PT. Pegadaian (Persero) Sibuhuan Syari'ah Service Unit. Pegadaian is more careful in following the price developments in the market, as well as the types of gold that supervises, must be more careful and thorough in assessing goods. What are the risks that occur in gold pawn products at PT. Pegadaian (Persero) Sibuhuan Sharia Service Unit. How are the steps to minimize the risk of products that are pawning gold. The purpose of this research is to see the risk of gold pawn products. The theory presented in this study is related to shari'ah pawnshops, the theory of gold pawn risk, the theory of economic uncertainty, natural uncertainty, human uncertainty. This research is a qualitative research with descriptive method. The data source used is primary data and secondary data. While the technique, the data of this research are interviews, observation and documentation. The results of the research on the Analysis of the Risk Aspects of Gold Pawn Products that occurred at PT. Pegadaian (Persero) Syari'ah Sibuhuan Service Unit is a market risk, namely a decrease in the price of gold which results in losses at the time of the auction, credit risk, namely the risk caused by the inability of the customer to pay off its obligations, operational risk, namely the risk arising from inadequacy in the management process. such as the entry of counterfeit gold, negligence in appraising collateral, legal risk of criminal acts either robbery or employee fraud, reputation risk, namely due to customer complaints against products or services at PT. Pegadaian (Persero) Syari'ah Sibuhuan Service Unit and natural disasters (force majeure), namely risks that cause losses with catastrophic disasters. The steps taken by PT. Pegadaian (Persero) Syari'ah Sibuhuan Service Unit to minimize the risk of gold pawn product risk by conducting supervision, guidance and supervision. Education is carried out for appraisers to update knowledge and refresh the existing estimators in the pawnshop.

Mitra Manindo Siabu Cooperative is the target place for the community's economic movement, where cooperation in it colors the Islamic values of the community's economic life. Community income is the development of Mitra Manindo Cooperative. The beginning of the establishment of the Mitra Mnaindo Cooperative was due to the desire to increase the income of each cooperative member who was actively involved in the operation of the cooperative, but in the last 5 years the members of the Mitra Manindo Cooperative have decreased, even though one of the factors that affect the income of members is the participation of the members of the cooperative itself. . The theory in this study is related to income theory, discussing the meaning of income and income functions. Cooperative theory discusses the meaning of cooperatives, cooperative management, cooperative legal basis, types of cooperatives, sharia cooperative principles, sources of cooperative funds, cooperative income. Role theory discusses the role of cooperatives in Indonesia, the role of sharia cooperatives, and the role of cooperatives in increasing income. This type of research is a qualitative research with descriptive methods that describe how what actually happened in the field with data collection techniques are interviews, observation and documentation directly in Simaninggir Village. The data used in this study are primary and secondary data. The data analysis carried out in this qualitative descriptive study was conducted by direct interviews by giving 8 questions to the informants totaling 20 people. Techniques for checking the validity of the data are: triangulation, using reference materials, and extending observations. The results of this study are the Mitra Manindo Cooperative has fulfilled its role as a financial institution, and has helped the Simaninggir Village community increase the income of members, especially members of the Mitra Manindo Cooperative by providing business capital assistance to cooperative members, and reducing the dependence of members on existing cooperatives in order to improve economic welfare. its members.